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Auditing accounting estimates - provisions

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Published: 20 Jan 2022

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ISA 540 (Revised) introduced a number of new and enhanced requirements with significant changes and challenges for auditors to get to grips with.

This webcast series is designed to support audit firms in auditing accounting estimates under ISA 540 (Revised) by using practical illustrations to consider key issues in common audit areas.

In this webcast, Andrew Paul, Technical Consultant and Paperless Assignment Specialist and Team Lead - Audit and Assurance and Compliance Lecturing at Mercia Group, looks at auditing provisions.

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