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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Other news
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Consultation on proposed revisions to the Irish auditing standards on fraud and going concern
IAASA is seeking stakeholders’…
-
IAASA agrees settlements with Teresa Morahan and Stephen McCallion
Settlement Agreements have been…
-
Narrow scope revisions to the ISAs (Ireland) and the ISQMs (Ireland)
Following public consultation on…
-
IAASA’s Annual Audit Programme and Activity Report 2025
IAASA has published its…
Home » Publications » IAASA video presentation on the revised ISA (Ireland) 315
Other news
-
Consultation on proposed revisions to the Irish auditing standards on fraud and going concern
IAASA is seeking stakeholders’…
-
IAASA agrees settlements with Teresa Morahan and Stephen McCallion
Settlement Agreements have been…
-
Narrow scope revisions to the ISAs (Ireland) and the ISQMs (Ireland)
Following public consultation on…
-
IAASA’s Annual Audit Programme and Activity Report 2025
IAASA has published its…