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Audit and Accounting Estimates and the Related Disclosures   New

CATEGORY: Accounting & Auditing
COURSE ID: CPAAER, VERSION 1.00
  Online & Mobile
1 CPE Credits
Level: Update

Accounting estimates are inherently uncertain and present heightened audit risk due to judgment, complexity, and potential management bias. SAS 143 strengthens auditor responsibilities for risk assessment, audit responses, and documentation when evaluating estimates and related disclosures.

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