{"id":108955,"date":"2021-08-04T13:52:50","date_gmt":"2021-08-04T13:52:50","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=8f5f7b775aea9e3bdd35561b6bd182b8"},"modified":"2021-08-04T13:52:50","modified_gmt":"2021-08-04T13:52:50","slug":"auditing-accounting-estimates-in-an-isa-audit","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=108955","title":{"rendered":"Auditing accounting estimates in an ISA audit"},"content":{"rendered":"<p>Accounting estimates are increasingly common in financial statements and, by their very nature, can be challenging for auditors to audit. This guide looks at the requirements in ISA 540 Auditing accounting estimates, including fair value accounting estimates, and related disclosures and answer questions from auditors about practical challenges.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Accounting estimates are increasingly common in financial statements and, by their very nature, can be challenging for auditors to audit. This guide looks at the requirements in ISA 540 Auditing accounting estimates, including fair value accounting est&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108955"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=108955"}],"version-history":[{"count":1,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108955\/revisions"}],"predecessor-version":[{"id":108956,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/108955\/revisions\/108956"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=108955"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=108955"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=108955"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}