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M23032 - Understanding the changes to the auditors’ risk assessment process following the implementation of ISA 315 (revised)(Online)

  • 21 Apr 2023
  • 09:15 - 12:30
  • Online Webinar


Registration Time: 09:00
Sessions Time: 09:15 - 12:30  including a 15-minute break
Speaker: Mr Neil Maniscalco
Venue:   Online Webinar
Participation Fees (The Institute is now accepting payments via Paypal)
MIA Members: €40.00
Non-MIA Members: €75.00
Retired Members: €20.00
Students: €30.00

*Group bookings for 3 or more participants available.


The need for a revised ISA 315 (Identifying and Assessing the Risks of Material Misstatement) came about due to the lack of clarity and inconsistencies in the 2009 standard. The revisions made require a more robust risk identification and assessment with the ultimate goal of providing more effective and efficient responses to the identified risks. These changes are effective for periods beginning on or after 15 December 2021.

Specific topics to be covered during the session

Changes brought about by the new ISA315 in the auditor’s:
  • risk assessment process;
  • clarifications on the extent of work required for internal control systems; and
  • the use of technology in audits.

Target Audience

The session is specifically targeted to auditors and students, especially those who are pursuing or intend to pursue a career in auditing. It can also prove to be beneficial to financial controllers as they will be well equipped to tackle statutory audits more efficient given a better understanding of the change in the auditor’s risk assessment process.

Speaker's Profile

Neil Maniscalco is a Certified Public Accountant and Registered Auditor. He is a Director within the Audit and Assurance function at DFK Malta and in the past has held different positions within the audit department of one of the Big Four. Neil has practical knowledge and experience in auditing companies in various industries including manufacturing, retail, hospitality, property and IT. Neil also sits on the MIA audit committee.


3  Core


Terms and conditions  apply


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