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Participate in this Auditing and Assurance Board (AASB) webinar to learn more about the AASB’s proposals for revising the standard on identifying and assessing risks of material misstatement.
In the coming weeks, the AASB is issuing an exposure draft proposing changes to Canadian Auditing Standard (CAS) 315, Identifying and Assessing Risks of Material Misstatement through Understanding the Entity and its Environment, to align with proposed changes to International Standards on Auditing (ISA) 315 (revised), with the same title.
The revisions aim to meet the following objectives:
The AASB adopts ISA as CAS. The AASB is not proposing any Canadian amendments to ISA 315. Consequently, the exposure draft of CAS 315, Identifying and Assessing Risks of Material Misstatement, will mirror the exposure draft of ISA 315, with the same title.
The webinar will include polling questions based on the material in the exposure draft. Have your say in the development of this standard and how it impacts your practice here in Canada.
Additional options and pricing may be available. See pricing and registration for more details.
Member Development and Support
Johanna Field, principal, Auditing and Assurance Standards
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