ISA 540 (Revised) Slide Decks
These slide decks have been prepared by the IAASB’s ISA 540 (Revised) Implementation Working Group to assist IAASB members, national standard setters, auditors, regulators and others to promote awareness of ISA 540 (Revised) within their respective jurisdictions. The summary slide deck provides a high level overview of ISA 540 (Revised), while the overview slide deck provides a more detailed overview of the changes.
The IAASB staff-prepared At a Glance publication complements these slide presentations. Those who use these slides are encouraged to also use the At a Glance as hand-outs or pre-reading materials as well as the other helpful resources available at: www.iaasb.org/projects/isa-540-revised-implementation.