HLB Cross-Border Business Talks
HLB Cross-Border Business Talks
Eps 4: Why the revision of ISA 540 is creating a more collaborative dialogue between auditors and clients
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Bettina Cassegrain, HLB’s Global Assurance Leader and Jennifer Chowhan, Leadership Team Member for HLB’s International Assurance Committee, discuss the importance of the ISA 540 revision and how a new emphasis on professional scepticism will impact and improve accounting estimates.