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Auditing estimates and related disclosures

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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.

Documenting the audit of accounting estimates under ISA 540 (Revised)

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Documenting the audit of accounting estimates is important because it provides evidence that the audit complies with ISAs. ISA 540 (Revised) Auditing accounting estimates and related disclosures introduces enhanced documentation requirements and this Audit and Assurance guide provides information and guidance on what needs to be documented, and when, in your audit of accounting estimates.

Brexit checklist

Read our quick-start guide, outlining a variety of areas that could impact your business, to help you start preparing for Brexit.

Overview of Triennial review 2017 amendments to FRS 102

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A summary of the main changes to FRS 102, section by section. It links to the 2018 UK GAAP Accounts factsheet which gives further detailed guidance and practical tips on the key accounting changes.

Are businesses too big to fail?

As the failure of outsourcing giants Carillion and Interserve creates waves throughout the industry, Pádraig Floyd looks at what other businesses can do to prevent being caught in their wake

Tips on key audit skills for smaller firms

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For small and medium-sized entities, there are three key areas that need to be considered. Here, seasoned file reviewer Jeremy Williams offers practical pointers on displaying these key audit skills and judgements.

Anti money laundering for new practitioners

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Technical helpsheet issued to help new ICAEW practitioners to comply with Anti-Money Laundering (AML) legislation and guidance.

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