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Audit & Assurance Update — PCAOB adopts standard for auditing accounting estimates and amendments on the use of specialists

Published on: Jan 16, 2019

This Audit & Assurance Update (1) highlights key provisions of the PCAOB’s new auditing standard, which is intended to enhance the requirements that are applicable when auditing accounting estimates, including fair value measurements, and (2) describes the PCAOB’s amendments to its auditing standards to strengthen requirements that are applicable when auditors use the work of specialists in an audit.


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