Auditing Accounting Estimates with Confidence - A Guide to Best Practice

Introduction

Auditing of accounting estimates is commonly identified in QAD and cold file review feedback as an area for audit firms to improve on. This webinar will focus on the requirements of ISA (UK) 540 and how auditors should approach key accounting estimates in a practical and efficient way, including robust documentation.

What You Will Learn

This webinar will cover the following:

• Requirements of ISA (UK) 540 - planning and executing an effective audit approach
• Auditing of management experts - evaluating and challenging expert inputs
• Best practices for documentation - ensuring clear, compliant and defensible audit records

This pre-recorded webinar will be available to view from Wednesday 25th November 2026

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