ISA (UK) 240 and ISA (UK) 315 – Changes and their implications for client and auditor

Published by Michael Cook on 4 November 2022

Share this article

Michael Cook, Partner and Head of Audit and Assurance, and Peter Manser, Partner in Audit and Assurance present a short video which is designed to provide an overview and indication of the impact of the upcoming changes to two of the more significant International Standards on Auditing on fraud and risk assessment – ISA 240 and ISA 315.

These revised standards come on the back of updates to ISA 540 (accounting estimates) and ISA 570 (going concern) which were revised two years ago. These new revisions aim to drive better quality and more consistent risk assessments, as well as promote the exercise of professional scepticism.

This presentation covers the impact on both client and auditor.

If you would like to know more about the changes to ISA 240 and ISA 315, contact Kreston Reeves today.

Share this article

Email Michael

    • yes I have read the privacy notice and am happy for Kreston Reeves to use my information

    Related people

    Email Peter

      • yes I have read the privacy notice and am happy for Kreston Reeves to use my information

      View teamSubscribe

      Subscribe to our newsletters

      Our complimentary newsletters and event invitations are designed to provide you with regular updates, insight and guidance.

        • Business, finance and tax issuesPersonal finance, tax, legal and wealth management issuesInternational business issuesCharity and not-for-profit issues

        • Academies and educationAgricultureFinancial servicesLife sciencesManufacturingProfessional practicesProperty and constructionTechnology

        • yes I agree I have read and accept the privacy policy and am happy for Kreston Reeves email communications I have selected above

        You can unsubscribe from our email communications at any time by emailing [email protected] or by clicking the 'unsubscribe' link found on all our email newsletters and event invitations.