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AASB In Brief – Exposure Draft on Identifying and Assessing the Risks of Material Misstatement

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Aug 28, 2018

On August 28, 2018, the Auditing and Assurance Standards Board (AASB) released a plain and simple overview of the AASB’s Exposure Draft on Identifying and Assessing the Risks of Material Misstatement.

The AASB plans to issue an exposure draft proposing the adoption of ISA 315 (Revised), with appropriate Canadian amendments, if any. This In Brief provides an overview of that exposure draft and ways you can provide input.

Review the publication on the AASB's website.

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