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ISA 315 - Identifying And Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment

The  objective  of ISA 315  is  to  identify  and  assess  the  risks  of  material  misstatement,  whether  due  to  fraud  or  error,  at  the  financial  statement  and  assertion  levels,  through  understanding  the  entity  and  its  environment,  including the entity’s internal control, thereby providing a basis for designing and implementing responses to the assessed risks of material misstatement.

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