How To Develop Your Skill For Great Success And Happiness Including Become CPA? | Additional special tips From Admin
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International audit standard addresses estimates
A newly released international auditing standard for auditing accounting estimates and related disclosures is designed to help auditors keep pace with changes in accounting standards for loan provisions and insurance contracts.
The International Auditing and Assurance Standards Board (IAASB) issued International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures.
Revisions in the standard include:
ISA 540 is the first standard that has been issued under the IAASB’s broader program to address the fundamental elements of the audit. The standard takes effect for financial statement audits for periods beginning on or after Dec. 15, 2019.
—Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is a JofA editorial director.
Research & References of International audit standard addresses estimates|A&C Accounting And Tax Services
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A note for you if you pursue CPA licence, KEEP PRACTICE with the MANY WONDER HELPS I showed you. Make sure to check your works after solving simulations. If a Cashflow statement or your consolidation statement is balanced, you know you pass right after sitting for the exams. I hope my information are great and helpful. Implement them. They worked for me. Hey.... turn gray hair to black also guys. Do not forget HEALTH?
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