80 paragraphs found from standard ASA 540.
… When obtaining an understanding of the entity and its environment, including the entity’s internal control, as required by ASA 315,  the auditor shall obtain an understanding of … accounting estimates. (Ref: Para. A32–A33 ) The entity’s information system as it relates to accounting estimates, …Review complete paragraph
… The auditor shall review the outcome of previous accounting estimates, or, where … re‑estimation to assist in identifying and assessing the risks of material misstatement in the current period. The … accounting estimates that were appropriate based on the information available at the time they were made. …Review complete paragraph
… In obtaining audit evidence regarding the risks of material misstatement relating to accounting estimates, irrespective of the sources of information to be used as audit evidence, the auditor shall … and extent of the further audit procedures are affected by the auditor’s evaluation of the expert’s competence, …Review complete paragraph
… In applying ASA 260  and ASA 265,  the auditor is required to communicate with those charged … matters, including significant qualitative aspects of the entity’s accounting practices and significant deficiencies in … in certain circumstances, the auditor is required by law or regulation to communicate about certain matters …Review complete paragraph
… The auditor shall include in the audit documentation:  … ) Key elements of the auditor’s understanding of the entity and its environment, including the entity’s internal … evaluation of the implications for the audit, as required by paragraph 32; and Significant judgements relating to the …Review complete paragraph