This course covers Auditing Standard: ASA 315 Identifying and Assessing the Risks of Material Misstatements through Understanding the Entity and its Environment.
This course covers the procedures to be planned, then performed and documented as required by ASA 315 to allow this risk identification and assessment by the auditor.
The course will cover:
This one hour online course forms part of the FastClass short course suite.
This course is suitable for auditors and public practitioners.