Search results with tag "Including fair"
INTERNATIONAL STANDARD ON AUDITING 540 AUDITING …
www.ifac.orgAUDITING ACCOUNTING ESTIMATES, INCLUDING FAIR VALUE ACCOUNTING ESTIMATES, AND RELATED DISCLOSURES 461 ISA 540 AUDITING for fair value accounting estimates, as any observed outcome is invariably affected by events or cond itions subsequent to the date at which the measurement is estimated for purposes of the financial statements. …
Statement on Auditing Standards 134 Auditor Reporting and ...
us.aicpa.org— Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures [AICPA, Professional Standards, AU-C sec. 540] — Section 600, Special Considerations — Audits of Group Financial Statements [Including the Work of Component Auditors], as amended [AICPA,
Audit Evidence - AICPA
us.aicpa.orgAuditing Standards 142 Issued by the Auditing Standards Board Audit Evidence (Supersedes Statement on Auditing Standards (SAS) No. 122, Statements ... — Section 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures [AICPA, Professional Standards, AU-C sec. 540]
Auditing Standard ASA 540 Auditing Accounting …
www.auasb.gov.auAuditing Standard ASA 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures ASA 540 - compiled - 3 - AUDITING STANDARD