{"product_id":"2869531_acca-learning","title":"ISA 540 (Revised) - Auditing accounting estimates and related disclosures","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nAccounting estimates are at the centre of modern audits, often involving significant judgement, complexity, and uncertainty. ISA 540 (Revised) sets out the auditor’s responsibilities for evaluating accounting estimates and related disclosures to ensure they are reasonable and free from bias.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course is designed for auditors and accounting professionals seeking to strengthen their grasp of the standard and its practical application. Throughout this course, you’ll revisit key concepts, explore inherent risk factors, learn how to respond to and document estimation risks, and understand the role of professional scepticism in enhancing audit quality. You will also study real-world examples, communication challenges, and recent developments that have influenced audit judgments in areas such as fair-value measurement, expected credit losses, and post-pandemic economic uncertainty.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eidentify estimation uncertainty and risk assessment\u003c\/li\u003e\n\u003cli\u003eevaluate methods, data, and assumptions used by management\u003c\/li\u003e\n\u003cli\u003eidentify and respond to indicators of management bias\u003c\/li\u003e\n\u003cli\u003ereview disclosures related to key estimates\u003c\/li\u003e\n\u003cli\u003ecomply with documentation requirements under ISA 540 (Revised).\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_3185476.jpg\" style=\"margin: 5.0px;\"\u003e\u003cbr\u003e\n \u003c\/h4\u003e","brand":"acca-learning","offers":[{"title":"Standard price \/ 0","offer_id":47747228107003,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47747228139771,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47747228172539,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47747228205307,"sku":"100184","price":79.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_540_2869557.jpg?v=1779833195","url":"https:\/\/acca-learning.myshopify.com\/products\/2869531_acca-learning","provider":"acca-learning","version":"1.0","type":"link"}