A study days on « Identifying and Assessing the Risks ( ISSAI 1315) on January 13th, 2016 to February 15th, 2016

One study day on ISSAI 1315 relating to Identification and Assessment of the Risks of Material Misstatement through Understanding the Entity and its Environment was held on January 13th, 2016.This day was led by two judges after they followed the training of trainers course and got the IDI certificate.

Three sessions were selected for today’s program, the first was devoted to some risk concepts, the second to planning on the basis of risks and the last to the assessment of the internal control system. The audience was composed of judges and financial auditors of national and Territorial Chambers. A second session is reproduced on the same day on February 25th, 2015 and was allocated to judges and financial auditors of chambers with regional jurisdiction.