Auditing and Assurance Standards Board
Click here to access auditing accounting estimates FAQ's.
|S9: Practical implementation of ASA 540 Auditing Accounting Estimates and Related Disclosures (2020 Audit Conference Webinar)||CA ANZ|
|AUASB Bulletin Revised ASA 540 Auditing Accounting Estimates and Related Disclosures||AUASB|
|Revised ASA 540 Auditing Accounting Estimates and Related Disclosures Webinar||AUASB|
|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|
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