Comment letter deadline on AASB ED Supplement – Identifying and Assessing the Risks of Material Misstatement
On January 31, 2019, the Auditing and Assurance Standards Board (AASB) issued a supplement to the September 2018 Exposure Draft, “Identifying and Assessing the Risks of Material Misstatement” (ED-CAS 315), to explain and illustrate the proposed conforming amendments to revised CAS 540, and paragraph A42 of CAS 200, arising from ED-CAS 315. Comments are requested by May 1, 2019.
