Transcription of INTERNATIONAL STANDARD ON AUDITING 540 …
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INTERNATIONAL STANDARD ON AUDITING 540 …
INTERNATIONAL STANDARD ON AUDITING 540. AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR. VALUE ACCOUNTING ESTIMATES, AND RELATED. DISCLOSURES. (Effective for audits of financial statements for periods beginning on or after December 15, 2009). CONTENTS. Paragraph Introduction Scope of this ISA .. 1. Nature of Accounting Estimates .. 2 4. Effective Date .. 5. Objective .. 6. Definitions .. 7. Requirements Risk Assessment Procedures and Related Activities .. 8 9. Identifying and Assessing the Risks of Material Misstatement .. 10 11. Responses to the Assessed Risks of Material Misstatement .. 12 14. Further Substantive Procedures to Respond to Significant Risks .. 15 17. Evaluating the Reasonableness of the Accounting Estimates, and Determining Misstatements .. 18. Disclosures Related to Accounting Estimates .. 19 20. Indicators of Possible Management Bias .. 21. Written Representations .. 22. Documentation .. 23. Application and Other Explanatory Material Nature of Accounting Estimates.
isa 540 458 international standard on auditing 540 auditing accounting estimates, including fair value accounting estimates, and related disclosures
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