ISA 540 (Revised) Auditing Accounting Estimates and Related Disclosures applies for periods commencing 15 December 2019. It represents a significant change from the previous ISA in areas such as risk assessment, scepticism and audit documentation.
This webinar will recap the main changes and will cover the latest thinking on how to efficiently and effectively apply ISA 540. In particular:
John Selwood ACA 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.
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