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ISA 315 Identifying and Assessing the Risks of Material Misstatement | August 2025
4 Hours, 20 Aug , 10:00 AM - 2:00 PM

ISA 315 Identifying and Assessing the Risks of Material Misstatement
- Obtain a thorough understanding of the entity.
- Identify and assess the risks of material misstatement.
- Understand the entity's internal controls relevant to the audit.
- Evaluate the design of the entity’s internal controls.