21/10/2023
ISA 540, also known as the International Standard on Auditing (ISA) 540, "Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures," provides guidance for auditors when auditing accounting estimates in financial statements.
ISA 540, also known as the International Standard on Auditing (ISA) 540, "Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and