ISA 540 (Revised) is now effective and requires a change in approach to auditing accounting estimates.
Join Simon Kettlewell and Andrew Jarvis from HAT Group, as they discuss the changes to the standard and offer practical tips for applying the revised standard in the current environment in this Audit and Assurance Faculty webinar which will provide insights on:
- The spectrum of inherent risk and inherent risk factors;
- The impact of Covid-19 and Brexit on accounting estimates and implications for audit work and auditor reporting; and
- Practical issues around obtaining audit evidence and documentation requirements.
This webinar was first broadcast on Zoom on the 6th May 2021
