Linkages between SAS No. 143 (AU-C sec. 540) and other AU-C sections
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Linkages between SAS No. 143 (AU-C sec. 540) and other AU-C sections

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AU-C section 540 (SAS No. 143), Auditing Accounting Estimates and Related Disclosures, in AICPA Professional Standards addresses the auditor’s responsibilities relating to accounting estimates and disclosures in an audit of financial statements. It includes requirements and guidance that refer to or expand on how other relevant AU-C sections are to be applied in relation to accounting estimates. This diagram shows the interrelationship of the requirements in AU-C section 540 and the requirements in other AU-C sections to assist auditors

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