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Professionisti e Consulenti Associati • News • On Il Sole 24 Ore: ISA Italy 315 for correct Risk Assessment

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On Il Sole 24 Ore: ISA Italy 315 for correct Risk Assessment

10-09-2024

International Auditing Standard ISA Italy 315 outlines the auditor's responsibility to identify and assess the risks of material misstatement in the financial statements, based on an understanding of the firm and its environment, including its internal control.

Accurately identifying and assessing audit risks is a crucial step in business planning for auditors. It ensures that attention is directed to the key areas of the audit and that the engagement is organized and managed effectively and efficiently, including team formation.

Our Partner Riccardo Andriolo discusses this important topic in an insightful article published by Il Sole 24 Ore.

To read the full article: click here.

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