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Feedback Paper

In August 2018 , IAASA published its consultation on Proposal to Revise ISA (Ireland) 540 Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures (Consultation Paper). The purpose of which was to obtain the views of stakeholders with regard to IAASA’s proposal to issue a revised version of ISA (Ireland) 540, to reflect recent revisions to the international standards on auditing issued by the International Auditing and Assurance Standards Board (IAASB). .

IAASA has noted the points raised in the responses to its consultation and has published a Feedback Paper available here.

The revised ISA (Ireland) 540 (Revised December 2018) Auditing Accounting Estimates and Related Disclosures is available here.