ISA 540 (Revised) Implementation

Objective

The ISA 540 (Revised) Implementation Working Group is responsible for the implementation of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures, with the objectives of:

  • Promoting awareness of the revised standard;
  • Informing and educating users;
  • Opening a dialogue to learn about the experiences of those responsible for adopting and implementing the standard; and
  • Preparing for post-implementation review efforts.

For a history of the development of ISA 540 (Revised), visit the ISA 540 (Revised) project history webpage.

Project Stages

Implementation

ISA 540 (Revised) - Implementation Support

ISA 540 (Revised) - Video Panel Discussions on Implementation ISA 540 (Revised)- Audit Client Briefing ISA 540 (Revised) - Flow Charts and Diagram ISA 540 (Revised) Presentations (PowerPoint)

ISA 540 (Revised) - Final Pronouncement

ISA 540 (Revised) - Task Force Chair Presentation 

Final Pronouncement - ISA 540 (Revised) Basis for Conclusion - ISA 540 (Revised) ISA 540 (Revised) - At a Glance ISA 540 (Revised) - At a Glance (FRENCH)

 

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