Please choose between the following three options for navigation.
Auditing accounting estimates require many steps and careful risk assessment. This tool shows you the main steps required for implementing CAS 540 and includes a handy reference table.
Get your downloadable electronic copy.
Canadian Auditing Standard (CAS) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures focuses attention on areas of higher risk in accounting estimates, expanding on how CAS 315, CAS 330 and other relevant CASs are to be applied to accounting estimates.
Implementation Tool for Auditors: Auditing Accounting Estimates Under CAS: What, Why and How? provides you with:
May 28, 2018
The rapidly evolving pace of technology is changing how we do business. Come together with technology investment decision-makers to develop strategic solutions and explore what the future holds.
October 1, 2018
The ONE is Canada’s must-attend, multi-track CPA event of the year. Stay at the top of your game with future-focused sessions, thought-provoking keynotes, prime networking opportunities and a first-class exhibition floor.
This event has multiple dates and locations. See event details for more information.
Attend the Public Sector Accounting Discussion Group meeting in-person or virtually via livestream. Virtual observers will be able to see and hear the discussion in real time along with those attending in person.