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Governmental Accounting and Auditing Update Conference 2017


GAE1710 - Common Deficiencies in Auditing Estimates


Aug 7, 2017 2:50pm ‐ Aug 7, 2017 4:05pm

Standard: $49.00

Description

The AICPA has identified auditing estimates as a consistent deficiency in the past few years. This course will look at a variety of estimates ranging from fair value as well as the new leases standard and help practitioners identify the appropriate risk and select procedures to mitigate them. We'll incorporate best practices in using a specialist to assist auditor's with obtaining sufficient appropriate evidence.

Learning Objectives

  • Identify situations where estimates are often required
  • Describe the requirements for using an auditors specialist
  • Evaluate estimates and identify management bias

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