NEW! ISA 315 Implementation Guide

12 August 2022
Auditing and Assurance
South African Accounting Academy

This guide focuses on the more substantial changes that were made to International Standard on Auditing 315 (Revised 2019) and will help stakeholders understand and apply the revised standard as intended.

ISA 315 (Revised 2019) is effective for audits of financial statements for periods beginning on or after 15 December 15 2021.

This publication does not amend or override ISA 315 (Revised 2019), the text of which alone is authoritative. Reading this publication is not a substitute for reading the standard.

Click here to download the Implementation Guide:

https://www.ifac.org/system/files/publications/files/IAASB-ISA-135-first-time-implementation-guidance.pdf

Relevance to Auditors, Independent Reviewers & Accountants:

In conducting an audit in accordance with ISAs, auditors are required to comply with all the requirements that are relevant to the engagement.
Auditors, Independent Reviewers and Accountants should also be aware of the latest publications issued by regulators and standard-setting boards, such as the IAASB.

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https://accountingacademy.co.za/profession/monthly-legislation-update

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