AICPA Statement on Auditing Standards No. 143
Resources
AICPA logo
Cart
searchSearch
search
burger
AICPA logo
  • Home
Abstract image of a city at night
Resources

AICPA Statement on Auditing Standards No. 143

2 years ago · 977.3 KB Download

FREE ACCOUNT

ACCESS

Resource

available

SAS No. 143, Auditing Accounting Estimates and Related Disclosures, is intended to enable auditors to appropriately address the increasingly complex scenarios that arise today from new accounting standards that include estimates and related disclosures, and to enhance the auditor’s focus on factors driving estimation uncertainty and potential management bias. In our current environment, management’s estimates related to asset impairments are particularly important and this standard will aid auditors in assessing management’s estimates during a period of economic uncertainty and

Download the full text of SAS No. 143

File name: sas-143.pdf

Reserved for AICPA.org registered users

Log in with your AICPA.org account to gain access to exclusive content

 
Forgotten email
Forgotten password

New to AICPA.org?

Welcome to your home for career success

Register

Mentioned in this article

Topics

Subtopics

Manage preferences

Related content