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What ASA 315 Really Requires: Getting Risk Assessment Right

ASA 315 (Revised) Identifying and Assessing the Risks of Material Misstatement is one of the most critical — and most misunderstood — auditing standards. This 90-minute webinar explains what ASA 315 actually requires auditors to do and how to perform risk assessment procedures that stand up to inspection and review.

Through practical examples and real-world findings, participants will learn how to understand the entity and its environment, identify relevant controls, assess risks of material misstatement, and document their work effectively. The session focuses on turning theory into practice and linking risk assessment directly to audit responses.

Key Topics Covered:

• Objectives and structure of ASA 315 (Revised)
• Required risk assessment procedures and documentation
• Evaluating controls and IT environments
• Identifying significant risks and linking to ASA 330
• Common pitfalls

Who Should Attend:
Audit partners, managers, and staff involved in audit planning and risk assessment.

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