ISA (UK) 315

ISA (UK) 315

Identifying and Assessing the Risks of Material Misstatement

Current edition

Revised July 2020

Effective for audits of financial statements for periods beginning on or after 15 December 2021, early adoption permitted.

Links to PDFs open in new tabs

Name	ISA (UK) 315 (Revised July 2020)
Publication date	8 July 2020
Effective from	15 December 2019 (Early application permitted)
Type	Standard
Format	PDF, 1.3 MB

Superseded editions

Revised June 2016

Name	ISA (UK) 315 (Revised June 2016)
Publication date	1 January 2018
Effective from	17 June 2016
Type	Standard
Format	PDF, 824.8 KB