Auditing Accounting Estimates and Related Disclosures
International Standard on Auditing (Ireland) 540 deals with the auditor’s
responsibilities relating to accounting estimates and related disclosures in an audit of financial
ISA (Ireland) 540 is effective for audits of financial statements for periods beginning on or after
December 15, 2019.
ISA (Ireland) 540 (Updated October 2022)
ISA (Ireland) 540 (Revised December 2018)