ISA (NZ) 315 (Revised 2019)
Identifying and Assessing the Risks of Material Misstatement
Deals with the auditor’s responsibility to identify and assess the risks of material misstatement in the financial statements.
Applicable for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.