ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Oct 03, 2018 | Handbooks, Standards, and Pronouncements
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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) becomes effective for financial statement audits for periods beginning on or after December 15, 2019.
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