August 2023
Auditors are reminded of key changes to ISA 315 and ISA 240 for the audits of financial statements for December 31
st 2022 year ends. Firms should ensure that they have updated their audit processes and procedures for these changes.
Supporting articles:
ISA 240
ISA 315
Upcoming relevant CPD:
Exploration of Two Revised Standards – ISA 315 and ISA 240
ISA 315, Identifying and Assessing the Risks of Material Misstatement
ISA 240, The Auditor’s Responsibilities Relating to Fraud in an Audit of Financial Statements.
Key Webinar Details:
Date: 5
th September 2023
Time: 10am - 12pm
CPD Credit: 2 hours
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