CTHRepealedLegislation
ASA 540 - Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures - October 2009
Documentation (Ref: Para. 23)Documentation (Ref: Para. 23)
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Documentation (Ref: Para. 23)
- Documentation of indicators of possible management bias identified during the audit assists the auditor in concluding whether the auditor’s risk assessment and related responses remain appropriate, and in evaluating whether the financial report as a whole is free from material misstatement. See paragraph A125 for examples of indicators of possible management bias.