Ch 3 · Audit Evidence — Special Considerations

📘 Core concepts

1. 1SA 540 (Revised): audit of accounting estimates & disclosures.
2. 2Range of acceptable outcomes vs management's point estimate.
3. 3SA 550 — Related Parties: identify, understand business rationale, evaluate disclosure.
4. 4SA 580 — Written Representations: complement other evidence; not substitute.
5. 5SA 600 — Using Work of Other Auditor (group / branch).