The purpose is to provide information on the revised ISA (Ireland) 315 Identifying and Assessing the Risks of Material Misstatement. ISA 315 is effective for financial periods beginning on or after 15 December 2021.
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IAASA publishes its annual Observations highlighting key considerations for companies’ 2026 corporate reports
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Home » Publications » IAASA video presentation on the revised ISA (Ireland) 315
Other news
-
IAASA Audit Committee Briefing 2026 Highlights & Video
Highlights from IAASA’s Audit…
-
Third-country auditors and audit firms seeking approval to carry out the assurance of sustainability reporting in Ireland
The Irish Auditing and…
-
Revisions to ISA (Ireland) 240 The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements and ISA (Ireland) 570 Going Concern
Following public consultation, IAASA…
-
IAASA publishes its annual Observations highlighting key considerations for companies’ 2026 corporate reports
22 September 2026 IAASA…