ISA 540

EDs are examinable to the extent of ACCA technical articles (to ensure that all students have access to relevant content) – so see the article here https://www.accaglobal.com/in/en/student/exam-support-resources/professional-exams-study-resources/p7/technical-articles/iaasb-ed.html

I can only answer posts to technical queries. I am unable to offer additional services such as precising text. Technical articles “written by a member of the examining team” have been written for you, the student. You will find the ED itself on the IAASB website https://www.ifac.org/publications-resources/isa-540-revised-auditing-accounting-estimates-and-related-disclosures – here you will see there is an “at a glance” publication.