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.
Current Standards
ISA (Ireland) 315 (Revised May 2026) (This ISA (Ireland) is effective for audits of financial statements for periods beginning on or after 15 December 2026, early adoption is permitted.)
ISA (Ireland) 315 (Updated October 2024) (This ISA (Ireland) is effective for audits of financial statements for periods beginning on or after 15 December 2021, early adoption is permitted.)
Past Standards
ISA (Ireland) 315 (Updated October 2023)
ISA (Ireland) 315 (Updated October 2022)
ISA (Ireland) 315 (Revised October 2020)