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ISA (Ireland) 315

Identifying and Assessing the Risks of Material Misstatement 

International Standard on Auditing (Ireland) 315 deals with the auditor’s
responsibility to identify and assess the risks of material misstatement in the financial statements.

Effective Date

ISA (Ireland) 315 is effective for audits of financial statements for periods beginning on or after
15 December 2021.

Current Standard

ISA (Ireland) 315 (Updated October 2023)

Past Standards

ISA (Ireland) 315 (Updated October 2022)

ISA (Ireland) 315 (Revised October 2020)

ISA (Ireland) 315