Identifying Risks in Accordance with ISA 315 (Revised) – Practical Session


20/03/2024 · 09:15 – 11:30

This is a live online only session. Please ensure that you log into the session with your name, surname and e-mail address which match the registration information provided.

Hours that can be claimed: 2 CPE



The revised ISA 315, Identifying and Addressing the risks of material misstatement, became effective in September 2019, bringing with it, among other things, an improved approach to addressing significant risks in audits, as well as much needed attention on risks emanating from the use of IT. While the standard became effective for audits beginning on or after 15 December 2021, challenges with respect to its application may still be common.


The objective of this course will be to assess factors that remain challenging for firms and sole practitioners one year post implementation of the revised standard.

This CPE session will cover:
> The main revisions to the standard
> How to identify and assess risk, with special emphasis on identification and assessment of significant risk
> IT considerations
> What we, as auditors, are expected to document
> Lessons learnt from the application of the revised ISA 315 standard

John Debattista

Janis Hyzler


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    09:15 – 11:30


    Janis Hyzler, John Debattista