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AuditWatch Presents: Auditing Estimates & Fair Value  

CATEGORY: Accounting & Auditing
COURSE ID: W285T, VERSION 1.00
  Webinar
2 CPE Credits
This webinar focuses on the development of the auditor's independent range of values of an accounting estimate and the evaluation of the reasonableness of management's valuation of estimates. We will discuss auditor and management biases related to estimates and review audit deficiencies identified in PCAOB inspection reports and SEC enforcement cases. The session will delve into how to audit the assumptions and methodologies underlying accounting estimates and how to assess the effect of estimation uncertainty. We will also cover the new SAS 143 audit standard on Auditing Accounting Estimates and Related Disclosures.

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