Basis for Conclusions: Close Off Document of ISA 540 (Revised), Auditing Accounting Estimates and Related Disclosures (Other than those Involving Fair Value Measurements and Disclosures)
Modifications to International Standards of the International Auditing and Assurance Standards Board (IAASB) - A Guide for National Standard Setters that Adopt the IAASB's International Standards but Find It Necessary to Make Limited Modifications
Basis for Conclusions: Close Off Documents of ISA 320 (Revised), Materiality in Planning and Performing an Audit and ISA 450 (Revised), Evaluation of Misstatements Identified during the Audit
