Ensuring you’re aware of the main changes to ISA 540
Posted by mostafa on 2 December, 2020
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This item was filled under Accounting
The revised ISA 540 applies to all accounting estimates. Auditors need to be aware of the main changes and ensure that documentation is adequate, says Miriam Hanley of Menzies. She looks at enhancements, practical steps and actions to take, as well as some top tips