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ISA 540 (Revised): the audit of accounting estimates and related disclosures

In this 20 minute webcast, Louise Sharp, Manager, International Standards covers the key enhancements in, and potential challenges introduced by, ISA 540 (Revised) Auditing accounting estimates and related disclosures. The revised standard is effective for audits of financial statements for periods beginning on or after 15 December 2019.

ISA 540 (Revised) Auditing accounting estimates and related disclosures is effective for audits of financial statements for periods beginning on or after 15 December 2019.

The revised standard is relevant for all estimates in all audits and introduces a number of key enhancements that auditors will need to know about. In this short webcast, Louise Sharp, Manager, International Standards  looks at: