IAASB ISA 540 (Revised) Implementation Support

Overview

The ISA 540 (Revised) Implementation Working Group was responsible for the implementation of ISA 540 (Revised).

Description

The objectives of the support are:

1) Promoting awareness of the revised standard;

2) Informing and educating users;

3) Opening a dialogue to learn about the experiences of those responsible for adopting and implementing the standard; and

4) Preparing for post-implementation review efforts.

AuthorIAASB
DivisionAudit and Assurance
Categories
Auditing Accounting Estimates
URL