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)