Transcription of INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …
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INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …
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.
AUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES, AND RELATED DISCLOSURES ISA 540 460 Introduction Scope of this ISA 1. This International Standard on Auditing (ISA) deals with the auditor’s responsibilities relating to accounting estimates, including fair value accounting estimates, and related disclosures …
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