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Auditing Standard ASA 540 Auditing Accounting Estimates and Related Disclosures
Disclosures Related to Accounting EstimaDisclosures Related to Accounting Estimates
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Disclosures Related to Accounting Estimates
- The auditor shall design and perform further audit procedures to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement at the assertion level for disclosures related to an accounting estimate, other than those related to estimation uncertainty addressed in paragraphs 26(b) and 29(b).