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ذات واﻹﻓ ﺻﺎﺣﺎت ﯾ ﺔاﻟ ﻣﺣﺎ ﺳب اﻟ ﺗ ﻘدﯾ رات ﻣراﺟ ﻌﺔ ،)540( اﻟ دوﻟ ﻲ اﻟ ﻣراﺟ ﻌﺔ ﻣﻌ ﯾﺎراﻟ ﻌﻼﻗ ﺔ

ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Translated by: The Saudi Organization for Chartered and Professional Accountants
In Progress
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