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ISA 315

Enhanced Risk Management for ISA 315 in MyWorkpapers

ISA 315 applies to all audit periods commencing on or after 15 December 2021, bringing with it requirements to:

  • Use a spectrum of inherent risks of material misstatement
  • Separately assess inherent and control risks
  • Comply with the wider quality control requirements of ISA 315

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Key features
  • A new Risks page summarising all Risks added to clients’ audit files
  • The ability to add Risks from anywhere in the file
  • Display of Risks in relevant workpapers – within the new Risks tab
  • Flow of Risks into the Audit Plan
Additional features in Mercia content
  • Financial Statement Level table
  • Assertion Level table
  • Creation of backing workpapers for relevant risks within Assertion Level table

ISA 315 represents a major change – make the transition easier with MyWorkpapers.

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