The IAASB said the International Standard on Auditing (ISA) 540 (Revised and Redrafted) adopts a risk-based approach to the audit of accounting estimates including fair value accounting estimates.

• IAASB指出审计（ISA）540（修正和重新起草）的国际准则承继了会计估算审计的基础风险方法，并包括公平价值会计估算。