{"id":108482,"date":"2020-09-17T21:40:02","date_gmt":"2020-09-17T21:40:02","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=b53bda1deee36aa555e50e8c2a7c165e"},"modified":"2020-09-17T21:40:02","modified_gmt":"2020-09-17T21:40:02","slug":"identifying-and-assessing-risk-under-isa-315-revised-5","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=108482","title":{"rendered":"Identifying and assessing risk under ISA 315 (Revised)"},"content":{"rendered":"<p>ISA 315 (Revised) is effective for audits of financial statements for periods beginning on or after 15 December 2021. <\/p>\n","protected":false},"excerpt":{"rendered":"<p>ISA 315 (Revised) is effective for audits of financial statements for periods beginning on or after 15 December 2021. <\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108482"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=108482"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108482\/revisions"}],"predecessor-version":[{"id":108484,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108482\/revisions\/108484"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=108482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=108482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=108482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}