Auditing Standard ASA 315 Identifying and Assessing the ...

ASA 315 (February 2020) Auditing Standard ASA 315 Identifying and Assessing the Risks of Material Misstatement Issued by the Auditing and Assurance standards Board Authorised Version F2020L00234 registered 06/03/2020 ASA 315 - 2 - Auditing Standard Obtaining a Copy of this Auditing Standard This Auditing Standard is available on the Auditing and Assurance standards Board (AUASB) website: Contact Details Auditing and Assurance standards Board Podium Level 14, 530 Collins Street Melbourne Victoria 3000 AUSTRALIA Phone: (03) 8080 7400 E-mail: Postal Address: PO Box 204, Collins Street West Melbourne Victoria 8007 AUSTRALIA COPYRIGHT 2020 Commonwealth of Australia.

an audit, and to plan and perform an audit with professional scepticism recognising that circumstances may exist that cause the financial report to be materially misstated.5 4. Risks at the financial report level relate pervasively to the financial report as a whole and potentially affect many assertions.

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