ISA 310 Knowledge of the Business

ISA 310 Knowledge of the Business was one of the International Standards on Auditing. It is no longer effective with the introduction of ISA 315 'Identifying and assessing the risks of material misstatement through understanding the entity and its environment' and ISA 330 'The auditor's responses to assessed risks'.

Source: Wikipedia — ISA 310 Knowledge of the Business (CC BY-SA 4.0)