Revising ISA 315: why the IAASB needs to get it right
Posted by mostafa on 13 February, 2019
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Proposals to revise ISA 315 will be far-reaching, so ICAEW is urging the IAASB to take the time to get it right, says Katharine Bagshaw. She covers inherent and significant risks, IT, work on controls and ‘smaller and less complex entities’