Non-Authoritative Support Material: Using Automated Tools and Techniques When Identifying Risks of Material Misstatement in Accordance with ISA 315 (Revised)
IAASB
Nov 18, 2020 | Guidance & Support Tools
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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 © 2022 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
- ISA 220 (Revised): Definition of an Engagement Team Fact sheet
- ISA 315 First-Time Implementation Guide
- Non-Authoritative Guidance: The Fraud Lens – Interactions Between ISA 240 and Other ISAs
- Reporting Going Concern Matters in the Auditor's Report
