CAS 315: Preparing for the new risk identification and assessment standard

Identifying and assessing the risks of material misstatement is the foundation to every financial statement audit. For this reason, it is vital that you, as an auditor, understand the changes to CAS 315, Identifying and Assessing the Risks of Material Misstatement, and how these changes will impact your audit engagements.

CAS 315: Preparing for the new risk identification and assessment standard