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Auditing Accounting Estimates

Auditing Accounting Estimates

The IAASB revised its standard on accounting estimates, ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, to respond to the rapidly evolving business environment. The revision ensures that the standard continues to keep pace with the changing market and fosters a more independent and challenging skeptical mindset in auditors. ISA 540 (Revised) became effective for financial statement audits for periods beginning on or after December 15, 2019.

Recordings 
2
Audit of Accounting Estimates: ISA 540 (Revised): Technical Overview
13 September 2019
Auditing Accounting Estimates
Information session
2019 Auditing of Accounting estimates seminar
September 2019
Auditing Accounting Estimates
Information session