Auditing Accounting Estimates

Frequently Asked Questions

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Australian Publications

Title	Issued By
S9: Practical implementation of ASA 540 Auditing Accounting Estimates and Related Disclosures (2020 Audit Conference Webinar)	CA ANZ
AUASB Bulletin Revised ASA 540 Auditing Accounting Estimates and Related Disclosures	AUASB
Revised ASA 540 Auditing Accounting Estimates and Related Disclosures Webinar	AUASB

International Publications

Title	Issued By
Auditing Accounting Estimates: ISA 540 Implementation Tool	IFAC
ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Simple and Complex Accounting Estimates	IAASB
ISA 540 (Revised) Implementation: Illustrative Examples for Auditing Expected Credit Loss Accounting Estimates	IAASB
ISA 540 (Revised) Implementation Support: Audit Client Briefing	IAASB
ISA 540 (Revised) Implementation Support: Flow Charts and Diagram	IAASB
ISA 540 (Revised) Slide Decks	IAASB
ISA 540 (Revised) - Implementation Support	IAASB
AU-C Section 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures	AICPA
Practice Aid: Considering management’s estimates within ASC 606	AICPA
Implementation Tool for Auditors (September 2020)	CPA Canada

Disclaimer

Information to be found in external publications provided by third parties , has been produced without editorial control or contributions by the AUASB. Any opinions, advice, statements, services, offers or other information or content made available within these publications remain those of the respective author(s) and the AUASB is not responsible for any material posted by third parties. If viewing any of these publications as a source of advice, the AUASB strongly recommends that you seek professional advice prior to taking any action.