Support and resources: ISA (NZ) 315

IAASB introduction to ISA 315 (Revised 2019)

Factsheet with more information on ISA 315 (Revised 2019)

IAASB Introduction to ISA 315 966 KB

IAASB support materials

Using automated tools and techniques when identifying risk of material misstatements.

IAASB Technology FAQ Automated Tools Techniques 263 KB

The Risk Identification and Assessment Process: Tips on Implementing ISA 315 (Revised 2019)

IAASB Implementation Tool

CPA Canada Revised CAS 315 Implementation Tool for auditors

This tool focuses on selected new requirements and emphasises the scalability of the standard with a focus on less complex entities.

AUASB Scalability considerations for audits of less complex entities

This document provides a reference to support auditors in applying the revised version of ISA 315 on an LCE audit. Have a look here. 

The IAASB’s first time implementation guide

IAASB ISA 315 first time implementation guidance 1 MB

Frequently asked questions (FAQs)

Click here to access FAQs on the revised standard released by the Australian Auditing and Assurance Standards Board.