ISA 540 (Revised): the audit of accounting estimates and related disclosures

Posted by on 4 August, 2021
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In this 20 minute webcast, Louise Sharp, Manager, International Standards covers the key enhancements in, and potential challenges introduced by, ISA 540 (Revised) Auditing accounting estimates and related disclosures. The revised standard is effective for audits of financial statements for periods beginning on or after 15 December 2019.

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