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Auditing Accounting Estimates - AASB

Date recorded:

At its meeting on October 16-18, 2017, the AASB discussed the following key issues:

  • whether the threshold of low inherent risk should be removed;
  • emphasizing the spectrum of risk to demonstrate scalability;
  • providing some examples to demonstrate scalability; and
  • the proposed testing strategies and requirements related to control testing and work effort.

Review the executive summary on the AASB's Web site.

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