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Practicewire news

The latest issues concerning practices and sole practitioners.

Auditing accounting estimates

ISA 540 (Revised) Auditing accounting estimates and related disclosures is effective for audits of financial statements for accounting periods beginning on or after 15 December 2019. While some of the requirements may be particularly geared towards the audit of more complex accounting estimates, the standard is applicable to all accounting estimates.

Sir Donald Brydons speech

On 4 October the keynote speaker at the Audit and Assurance Faculty’s conference was Sir Donald Brydon, who is currently leading a review of audit for the Government. This was, we understand, the only speaking engagement Sir Donald has agreed to during his review.

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