NIA 540 Auditoría de estimaciones contables, incluyendo estimaciones contables del valor razonable

International Standard on Auditing 540 sets forth the auditor's responsibility for accounting estimates, those financial statement items that cannot be precisely measured but can only be estimated, including fair value accounting estimates and disclosures related to the audit of financial statements. Similarly, Standard 540 sets forth requirements and guidance on misstatements of individual accounting estimates and indicators of potential management bias. For more information, visit: http://www.auditool.org