Accounting Estimates: Audit Techniques to Address Risks and BiasCode: 27-AESAUDIT

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Course Details

Pages: 24
Course Overview
This course focuses on the auditor’s role in reviewing accounting estimates. It covers key audit procedures, including testing management’s methods and assumptions, evaluating data, and identifying risks. Challenges like incomplete information and complex models are addressed, with examples of effective audit strategies and communication practices.

Learning Objectives
Upon completion of this course, you will be able to:
  •  Identify the auditor’s responsibilities in evaluating accounting estimates
  •  Select appropriate audit procedures for testing the accuracy of accounting estimates
  •  Recognize common challenges auditors face when testing complex estimates
  •  Differentiate between effective and ineffective audit strategies for assessing accounting estimates
Category: Auditing

Recommended CPE Hours: 1

Level of knowledge: Overview

Prerequisite: General understanding of Auditing

Advanced Preparation: None
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