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Implementation

ISA 540 (Revised) Implementation Tool

Overview

This implementation tool contains “what”, “why” and “how” suggestions. These are not all-encompassing and more or different considerations may apply depending on the circumstances of the engagement.
AuthorIFAC
DivisionAudit and Assurance
Keywords
ISA 540 (Revised) Implementation
implementation tool
Categories
Auditing Accounting Estimates
Date5 April 2022
URL
https://www.ifac.org/knowledge-gateway/supporting-international-standards/publications/auditing-accounting-estimates-isa-540-revised-implementation-tool