This webinar will recap the main changes to ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures and will cover the latest thinking on how to efficiently and effectively apply this ISA.
In particular, the webinar will include:
- an overview of the changes to the ISA;
- consideration of what scepticism looks like;
- how corroborating and contradictory audit evidence might be obtained, assessed and documented;
- practical examples for particular accounting estimates;
- what audit documentation might look like; and
- COVID-19 issues.
Broadcast on 7 May 2020
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