International Standard on Auditing 315 (Revised) Identifizierung und Beurtei-lung der Risiken wesentlicher falscher Darstellungen aus dem Verstehen der Einheit und ihres Umfelds

International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Translated by: Institut der Wirtschaftsprüfer
Status: Completed

From the 2012 IAASB Handbook

 
 

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