(ISA) 540 (Herzien) en overeenstemmende en daaruit voortvloeiende wijzigingen van andere internatio-nale standaarden die uit ISA 540 (Herzien) voortvloeien
ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
Translated by: Institut des Réviseurs d'Entreprises
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ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures
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