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ISA 540

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › ISA 540

  • This topic has 3 replies, 3 voices, and was last updated 7 years ago by Kim Smith.
Viewing 4 posts - 1 through 4 (of 4 total)
  • Author
    Posts
  • March 1, 2019 at 5:53 pm #507033
    marysterling
    Participant
    • Topics: 10
    • Replies: 1
    • ☆

    What do we need to know about ISA 540?

    March 1, 2019 at 6:48 pm #507037
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8439
    • ☆☆☆☆☆

    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

    March 3, 2019 at 2:53 pm #507278
    Martina
    Member
    • Topics: 2
    • Replies: 4
    • ☆

    @kim2311 said:
    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 am finding it difficult to understand this article and its main objective. Could you help me in summarizing the main points and purpose please?

    Many thanks
    Martina

    March 3, 2019 at 3:06 pm #507280
    Kim Smith
    Keymaster
    • Topics: 138
    • Replies: 8439
    • ☆☆☆☆☆

    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.

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