IAASB releases ISA 540 (Revised) Presentation
Jan 11, 2019
On January 11, 2019, the International Auditing and Assurance Standards Board (IAASB) released a video on ISA 540 (Revised). Listen to Rich Sharko, IAASB Board member and the Chair of the ISA 540 (Revised) Implementation Support Working Group, as he explains the public interest issues addressed by International Standard on Auditing 540 (Revised), Auditing Accounting Estimates and Related Disclosures.
This 10 minute presentation also contains useful information to help stakeholders understand the proposed changes to the standard and the planned activities of the ISA 540 Implementation Support Working Group.
Review the press release and video on the IAASB's website.