Auditing Accounting Estimates

Date: 14th June 2019 - Access Recording

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Objectives 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 Topics 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
The key auditing standards to consider (e.g. ISA 540, ISA 330, ISA 580).


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