NAA2520. Accounting Estimates and Auditor Responsibilities

This session will provide an overview of Statement on Auditing Standards No. 143, Auditing Accounting Estimates and Related Disclosures focusing on the opportunities to scale the requirements of SAS No. 143 to accounting estimates of all levels of complexity.

Learning Objectives:

• Be able to apply SAS No. 143 to accounting estimates of differing levels of complexity.