ISA (UK) 315

ISA (UK) 315

Identifying and Assessing the Risks of Material Misstatement

Current edition

Revised July 2020 (Updated September 2025)

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Name ISA (UK) 315 (Revised July 2020) (Updated September 2025)
Publication date 25 September 2025
Type Standard
Format PDF, 934.2 KB

Superseded editions

Revised July 2020

Effective for audits of financial statements for periods beginning on or after 15 December 2021, early adoption permitted.
Name ISA (UK) 315 (Revised July 2020)
Publication date 8 July 2020
Effective from 15 December 2021 (Early application permitted)
Type Standard
Format PDF, 1.3 MB
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

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