315. témaszámú (átdolgozott) nemzetközi könyvvizsgálati standard, A lényeges hibás állítás kockázatának azonosítása és felmérése a gazdálkodó egység és környezetének megismerésén keresztül

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

Translated by: Chamber of Hungarian Auditors
Status: Completed

Nov 30, 2016 | Handbooks, Standards, and Pronouncements, Translation

View Original English Version: 2015 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

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