How to Perform Risk Assessments in Terms of ISA 315 (2025)

Price:
Free
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Lynette Badenhorst
Duration:
180 Minutes
Additionals:
   CPD Assessment
   Certificate

Lesson Outline


There are 6 different risk assessments that must be performed in every audit – each with its own requirements – and each must be documented in a specific manner to comply with ISA 315 and ISA 240.

What You Will Learn:

  • The 6 different risk assessments required by the standards
  • How to properly document each one in your audit files
  • How to use the results of the risk assessments to create
  • Risk Zones
  • The specific responses that apply to each zone
  • How to ensure that every line item in the financial statements end up in the correct zone
  • Risk assessment drives your entire audit approach – get it right, and your audit files will comply.

This training forms part of the Audit Training Toolkit Hub.

After the session, there will be a short demonstration of the Toolkit and the audit working paper templates, showing how Probeta Training can help your firm achieve compliance with the auditing standards.