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Accounting Estimates: Audit Techniques to Address Risks and Bias 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 Revision Date: NEW 10/6/25
Additional Contents : Complete, no additional material needed
Advance Preparation : None Intended Participants : Any CPA looking to maintain or enhance their professional competence Course Declaration : Participants must complete the final examination within one year of purchase. A minimum passing grade of 70% or better is required to receive CPE Click here to view cancellation and record retention policies Write Review
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