Auditing Accounting Estimates
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Accounting estimates may give rise to a high level of risk due to their nature, lack of observable evidence and potential for management bias. After attending this webinar you will have a better understanding of the key ISAs to consider and the challenges in auditing accounting estimates.
Key content includes:
- Common accounting estimate areas
- Risk assessment, control procedures, evidence available and audit testing
- Consider managements involvement in the accounting estimates
- Using an expert (ISA 620) and further audit testing
Included with 2020 Membership
£75 + VAT