Listen to Rich Sharko, IAASB Board member and the Chair of the ISA 540 (Revised) Implementation 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 changes to the standard and the planned activities of the ISA 540 (Revised) Implementation Working Group.

These slide decks have been prepared by the IAASB’s ISA 540 (Revised) Implementation Working Group to assist IAASB members, national standard setters, auditors, regulators and others to promote awareness of