Auditing Accounting Estimates

Frequently Asked Questions

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International Publications

Title Issued By
Auditing Accounting Estimates: ISA 540 Implementation Tool IFAC
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

 

Disclaimer

Information to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.

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