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The Auditing and Assurance Standards Council (AASC) has approved on May 21, 2019 the adoption of International Standard on Auditing (ISA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, and, Conforming and Consequential Amendments to Other International Standards Arising from ISA 540 (Revised) issued by the International Auditing and Assurance Standards Board (IAASB) in October 2018, as Philippine Standard on Auditing (PSA) 540 (Revised), Auditing Accounting Estimates and Related Disclosures, and Conforming and Consequential Amendments to Other Philippine Standards Arising from PSA 540 (Revised).

Download The PSA 540 (Revised)

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