
Experienced In-Charge/Senior - Auditing Estimates and Fair Value
All about auditing estimates and fair values
Format
Online
NASBA Field of Study
Auditing
Level
Intermediate
CPE Credits
2.5
Author(s)
Lynford Graham, Tom Noce
Availability
1 year
Product Number
161362
This CPE course can be purchased individually, or as a part of the Audit Staff Essentials - Experienced In-Charge/Senior training bundle.
Foundations
Gain a foundation for properly addressing auditing estimates and fair values.
Understand some of the important requirements and perspectives in these challenging areas.
Special topics
Analyze special topics regarding estimates and fair value measurements, such as credentials of specialists, written representations, disclosures, and estimates in revenue recognition.
Finally, obtain an understanding of the importance of considering estimates in revenue recognition
- Experienced in-charge auditors
- Audit seniors
- Firms that want consistent training and level setting
- GAAS requirements for auditing estimates and fair value
- Auditor bias when auditing estimates and fair value
- Challenging concepts in fair value accounting and auditing
- 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.
Group ordering for your team
2 to 5 registrants
Save time with our group order form. We’ll send a consolidated invoice to keep your learning expenses organized.
Start order6+ registrants
We can help with group discounts. Call us at 1-800-634-6780 (option 1) or email us at salessupport@aicpa.org
Contact usThe Association is dedicated to removing barriers to the accountancy profession and ensuring that all accountancy professionals and other members of the public with an interest in the profession or joining the profession, including those with disabilities, have access to the profession and the Association's website, educational materials, products, and services. The Association is committed to making professional learning accessible to all. This commitment is maintained in accordance with applicable law. For additional information, please refer to the Association's Website Accessibility Policy. For accommodation requests, please contact adaaccessibility@aicpa-cima.com and indicate the product that you are interested in (title, etc.) and the requested accommodation(s): Audio/Visual/Other. A member of our team will be in contact with you promptly to make sure we meet your needs appropriately.
Ratings and reviews
Log in to apply your member discount.