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Audit and assurance alert: Exposure Draft on auditing accounting estimates and related disclosures

Published on: May 31, 2017

This alert raises awareness about the recent exposure draft (ED) issued by the Auditing and Assurance Standards Board (AASB) in May 2017, highlighting significant changes affecting the audit of all accounting estimates. The ED impacts all practitioners who audit accounting estimates, regardless of the degree of complexity. Practitioners are strongly encouraged to read this alert along with the ED to familiarize themselves with the proposed changes and to consider and provide feedback to the AASB on how these changes will be applied in practice. Comments are due to the AASB by July 7, 2017.

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