International Standard on Auditing 315 (Revised) Identifizierung und Beurtei-lung der Risiken wesentlicher falscher Darstellungen aus dem Verstehen der Einheit und ihres Umfelds

International Standard on Auditing (ISA) 315 (Revised), Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment

Translated by: Institut der Wirtschaftsprüfer

Status:

Completed

IAASB

Jan 29, 2016 | Standards and Pronouncements

German

View Original English Version: 2012 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements

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From the 2012 IAASB Handbook