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關於我們會員資格成為香港會計師專業發展準則制訂思維領導最新消息會員專區
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      HKSA 315 (Revised 2019) Identifying and Assessing the Risks of Material Misstatement

       

       

        


      Technical Resource

      This webpage contains pronouncements, guides and articles that are relevant to HKSA 315 (Revised 2019), Identifying and Assessing the Risks of Material Misstatement.

       

      HKSA 315 (Revised 2019) has been revised to include a more robust and consistent risk identification and assessment. It sets out clarified and enhanced requirements, and enhanced application material, to support the auditor’s risk assessment process, intended to support more focused responses to the auditor’s risk assessment in accordance with HKSA 330, The Auditor’s Responses to Assessed Risks.

       

      AFRC Connect: How Important is Audit Risk Assessment?

       

       

      This video uses real cases to demonstrate how audit planning and risk assessment affect audit quality at different stages and provide practical insights and technical reminders in an easy-to-understand manner.

       

       

      Click below for more information:

       

      The Institute

       

      IAASB

       

      IFAC

       

      CPA Canada

       

      ICAEW

       

       

       

       

      Last updated: January 2025

       

       

       

      Frequently used resources

       
       



      Technical enquiries

        Click here to submit questions on standards issued by the Institute.
         
       
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