This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

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.

Download

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.