Thursday 30 January 2020

UK: FRC consults on revised ISA (UK) 315

The Financial Reporting Council has published for consultation a revised version of International Standard on Auditing (UK) (ISA (UK) 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment, following recent changes made by the IAASB to the international standards on auditing: see here.

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