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Auditing Accounting Estimates

Access resources and support tools

Introducing the revised standard

Latest news

Our new series of webcasts are designed to support audit firms in auditing accounting estimates under ISA 540 (Revised), using practical illustrations.

What is an accounting estimate?

Identifying and assessing risk

Inherent risk

Responding to assessed risk

Documentation

Further resources

Learn about the auditing implications of the Coronavirus (COVID-19) pandemic.

Professional scepticism is a topic that is heavily debated within and outside the accountancy profession.

Coronavirus and audit Professional scepticism
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IAASB resources