ISA 540 (Revised) Auditing accounting estimates and related disclosures is effective for audits of financial statements for periods beginning on or after 15 December 2019. The revised standard is relevant for all estimates in all audits and introduces a number of key enhancements that auditors will need to get to grips with, such as a greater focus on risk assessment, more targeted work to respond to assessed risk, more documentation and additional emphasis on scepticism.
Join John Selwood and Gill Spaul to find out more about the changes and to help you prepare for implementation.
The webinar will cover:
John Selwood ACA: John is a chartered accountant and independent training consultant, who lectures for the major trainers, accountancy practices and publishers. He speaks on money laundering, ethics, auditing and financial reporting. Previously he has been the technical partner for a top thirty firm of accountants and Head of CharterGroup, the accountancy network.
As well as writing for Audit and Beyond, John is a member of the Audit and Assurance Faculty’s Practitioner Services Panel.
Gill Spaul is Technical Director at Moore Stephens Europe Limited. One of her roles is to manage the network review programme for the European Network. She also performs reviews throughout Europe and trains reviewers. She was formerly a technical manager with IAASB and was a member of the original ISQC 1 working party. Gill currently chairs ICAEW’s audit quality working group.
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