In this Issue

ISA 315 (Revised 2019) has been enhanced to form a stronger foundation for the audit, in particular better quality risk identification and assessment is expected to enhance the procedures required by other standards such as ISA 330 and ISA 540 (Revised). Conforming and consequential amendments were also made to a number of other ISAs resulting from the changes made to ISA 315 (Revised), including ISA 330, ISA 2405 and ISA 540 (Revised).

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