The TGIF material on the first week of August 2023 was presented by Mr. Mikail Jaman, Ak., M.Ak., CA., CPA., CPI as a managing partner of KAP Agus Ubaidillah dan Rekan (TGS AU Partners). The presentation material presented by him was about Identifying and Assessment of Risk Material Misstatement (ISA 315). The purpose of studying ISA 35 is to assist auditors in identifying the risks of material misstatement that can occur in an entity's financial statements.