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Search results with tag "Accounting estimates and related disclosures"

Auditing Accounting Estimates and Related Disclosures

us.aicpa.org

Auditing Accounting Estimates 651 AU-CSection540 Auditing Accounting Estimates and Related Disclosures (SupersedesSASNo.122section540) ... skills or knowledge related to accounting estimates, including with respect to the use …

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Auditing Accounting Estimates and Related Disclosures

us.aicpa.org

accounting estimates and related disclosures in the financial statements are reasonable, in the context of the applicable financial reporting framework. Definitions 11. For purposes of generally accepted auditing standards (GAAS), the following terms have the meanings attributed as follows: Accounting estimate.

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on Auditing (UK) 540 (Revised) International Standard

www.frc.org.uk

Accounting Estimates and Related Disclosures, should be read in conjunction with ISA (UK) 200 (Revised June 2016), Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with International Standards on Auditing (UK).

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