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Auditing Accounting Estimates

Auditing Accounting Estimates

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Australian Publications

Title	Issued By
AUASB Bulletin Revised ASA 540 Auditing Accounting Estimates and Related Disclosures	AUASB
Revised ASA 540 Auditing Accounting Estimates and Related Disclosures Webinar	AUASB

International Publications

Title	Issued By
ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates	IAASB
ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Expected Credit Loss Accounting Estimates	IAASB
ISA 540 (Revised) Implementation Support: Audit Client Briefing	IAASB
ISA 540 (Revised) Implementation Support: Flow Charts and Diagram	IAASB
ISA 540 (Revised) Slide Decks	IAASB
ISA 540 (Revised) - Implementation Support	IAASB
AU-C Section 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures	AICPA
Practice Aid: Considering management’s estimates within ASC 606	AICPA
Implementation Tool for Auditors (September 2020)	CPA Canada

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