I think ASA/ISA 315 is one of the key standards that sest the entire foundation of the audit and audit strategy. This standard is so important I’ve broken it into 3 parts - the Standard, the Explanatory Paragraphs and the new Exposure Draft.

My ultimate audit video study guide is available here
https://amandalovestoaudit.com/learni...

If you have questions about ASA/ISA 315, add them in the comments below.

Part 1 of the video here
   • WHY do auditors need to UNDERSTAND th...  


Find ASA 315 here http://www.auasb.gov.au/Pronouncement...

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