Search results with tag "Auditing accounting estimates and related disclosures"
ISA 540 (Revised) and Conforming and Consequential ...
www.ifac.orgAuditing Accounting Estimates and Related Disclosures, should be read in conjunction with ISA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing .
Auditing Accounting Estimates and Related Disclosures
us.aicpa.orgAuditing Standards 143 Issued by the Auditing Standards Board Auditing Accounting Estimates and Related Disclosures (Supersedes Statement on Auditing Standards (SAS) No. 122, Statements on Auditing Standards: Clarification and Recodification, as amended, section 540, Auditing Accounting Estimates,
Auditing Accounting Estimates and Related Disclosures
us.aicpa.orgAuditing Accounting Estimates 651 AU-CSection540 Auditing Accounting Estimates and Related Disclosures (SupersedesSASNo.122section540) Source:SASNo.143;SASNo.144. Effective for audits of financial statements for periods ending on or afterDecember15,2023. Introduction Scope of This Section