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.
ISA (Ireland) 315 is effective for audits of financial statements for periods beginning on or after
15 December 2021.
ISA (Ireland) 315 (Updated October 2022)
ISA (Ireland) 315 (Revised October 2020)