Thursday 3 December 2020


2:30 pm


1.5 CPD hours

Session Topic

The latest on identifying and assessing the risks of material misstatement

Key auditing standard ASA 315 Identifying and Assessing the Risks of Material Misstatement has been revised, expanding from 68 to 108 pages. It is operative for financial reporting periods commencing on or after 15 December next year but can be applied early.

This session will focus on:

  • Revisiting the key requirements of the existing standard
  • Examining the major changes, and
  • The merits of early adoption to reduce the risks of material misstatement.
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This session is presented by:

Colin Parker

Principal | GAAP Consulting | Financial Reporting Expert

Colin, Principal of GAAP Consulting, is an expert in financial reporting, auditing and related governance issues, and was previously a member of the Australian Accounting Standards Board.

He has conducted many independent expert and consulting experts reports on professional negligence, and accounting and auditing standards. He is the team leader advisory and litigation services and adviser to GAAP Training and Reportfraud.