Auditing Accounting Estimates and Related Disclosures Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Hong Kong Standard on Auditing 540 (Revised) Standard on Auditing 540 (Revised) Standa ...
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i Update No. 232 (Issued 30 September 2019) Document Reference and Title Instructions Explanations VOLUME III Contents of Volume III Discard the existing pages i -v and replace with the revised pages ...