ESMA’s letter to the International Auditing and Assurance Board

ESMA’s letter to the International Auditing and Assurance Board on its Exposure Draft of the proposed revision of Auditing Standard 540 on Accounting Auditing Estimates and Related Disclosures

ESMA’s letter to the International Auditing and Assurance Board on its Exposure Draft of the proposed revision of Auditing Standard 540 on Accounting Auditing Estimates and Related Disclosures.pdf