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PSA 315 "UNDERSTANDING THE ENTITY
AND ITS ENVIRONMENT AND ASSESSING
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PSA 315 "UNDERSTANDING THE ENTITY
AND ITS ENVIRONMENT AND ASSESSING
THE RISKS OF MATERIAL MISSTATEMENT"
Requirements
Risk assessment procedures and sources of information about the entity and its environment, including its internal control
Understanding the entity and its environment, including its internal control
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1.) Risk assessment procedures and sources of information about the entity and its environment, including its internal control
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2.) Understanding the entity and its environment, including its internal control
INDUSTRY, REGULATORY AND OTHER EXTERNAL FACTORS
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NATURE OF THE ENTITY
refers to entity's operations, etc.
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INTERNAL CONTROL
Components
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information system, including the related business processes,relevant to financial reporting, and communication
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Other Important Notes
Effective Date: December 15, 2004
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