I den här artikeln ger FAR:s operativa grupp Normgivning Revision en bakgrund till varför ISA 315 omarbetats, vad som ändrats och hur det påverkar revisorerna. I artikeln lyfts också hur standarden kan tillämpas på mindre komplexa företag.
Läs artikeln i sin helhet här:
Riskanalysen – grunden till en revision med kvalitet i ljuset av ISA 315 (omarbetad 2019)
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