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Hello I would like to know that why this exposure draft :IAASB – Proposed International Standard on Auditing 315 (Revised) Identifying and Assessing the Risks of Material Misstatement still in the examinable document while the ISA 315 were finalised and revised?
If you READ the guide to assessment in the syllabus, you will find an explanation of the exam “cut-off rule””
“For most examinations (not tax), regulations
issued or legislation passed on or before
31 August annually, will be examinable from
1 September of the following year to 31
August of the year after that. Please refer to
the examinable documents for the exam
(where relevant) for further information.”
The rule ensures that content providers/tutors/examiners all know what is examinable for any session.The revised standard will be examinable from September 2021.
Under the EXAMINABLE DOCUMENTS SEPTEMBER 2020 to JUNE 2021
in the Exposure Drafts (EDs) section,the ED 540 have not included,but it is listed in the technical article website ,will the ED 540 still examinable for Dec sitting?
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