ASA 315 - Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment - October 2009 (Cth)

Compiled Auditing Standard ASA 315 (December 2015)

Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

This compilation was prepared on 1 December 2015 taking into account amendments made by ASA 2011‑1, ASA 2013‑2 and ASA 2015‑1

Prepared by the Auditing and Assurance Standards Board

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