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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.
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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:
November 22, 2018
CPA Canada’s annual financial literacy conference is a must-attend for those who want to learn how to improve the financial health of Canadians.
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.
October 15, 2018
Stay up-to-date on critical indirect tax issues and network with other indirect tax professionals at Canada’s largest and longest-running indirect tax event.