Practice aid: Considering management’s estimates within ASC 606
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Practice aid: Considering management’s estimates within ASC 606

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This practice aid is intended to help auditors perform auditing procedures while considering the requirements of FASB’s. Topic ASC 606, Revenue from Contracts with Customers, and meeting the requirements of AU-C 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates. This publication is an “other auditing publication” as defined in AU-C 200B, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance With Generally Accepted Auditing Standards (AICPA, Professional Standards). Other auditing publications have no

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