Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)
This non-authoritative Frequently Asked Questions document assists auditors in understanding of the types of ATT could be used, and how they can be used, in performing risk assessment procedures in accordance with International Standard on Auditing 315 (Revised 2019), Identifying and Assessing Risks of Material Misstatement.
This publication does not amend or override the International Standards on Auditing (ISAs), the texts of which alone are authoritative. Reading the publication is not a substitute for reading the ISAs.
Copyright © 2021 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- IAASB Revised Detailed Work Plan Table for 2020‒2021
- Implementation Plans for the Quality Management Standards
- Non-Authoritative Support Materials: Using Automated Tools & Techniques in Performing Audit Procedures
- The Consideration of Climate-Related Risks in an Audit of Financial Statement
