On-Demand


2.5 CPE

Experienced In-Charge/Senior - Auditing Estimates and Fair Value

On-Demand
2.5 CPE

Learning Objectives

Identify the required audit practices and procedures to meet GAAS requirements. ;Identify select accounting and auditing challenges relating to estimates and fair value measurements;Identify how to assess misstatements of entity estimates. ;Analyze special topics regarding estimates and fair value measurements, such as credentials of specialists, written representations, disclosures, and estimates in revenue recognition. ;Identify common auditing deficiencies around estimates and fair value measurements. ;Identify specific audit considerations regarding estimates and fair value measurements regarding revenue recognition.

Major Topics

GAAS requirements for auditing estimates and fair value;Auditor bias when auditing estimates and fair value;Challenging concepts in fair value accounting and auditing

CPE Credits Available

2.5 CPE
2.5
Auditing

Things to Know About This Course

Course Level

  • Intermediate

Professional Area of Focus

  • Accounting & Auditing
  • Accounting and Auditing

Prerequisites

2-3 years of audit experience

Advanced Preparation

None

Intended Audience

Experienced in-charge auditors;Audit seniors;Firms that want consistent training and level setting

Provider

AICPA

Purchase This Course

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  • MACPA Non-Member

    $ 139 139
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