IAASB ISA 540 (Revised) Implementation Support
Overview
The ISA 540 (Revised) Implementation Working Group was responsible for the implementation of ISA 540 (Revised).
Description
The objectives of the support are:
1) Promoting awareness of the revised standard;
2) Informing and educating users;
3) Opening a dialogue to learn about the experiences of those responsible for adopting and implementing the standard; and
4) Preparing for post-implementation review efforts.
| Author | IAASB |
|---|---|
| Division | Audit and Assurance |
| Categories | Auditing Accounting Estimates |
| URL |