All Auditing Accounting Estimates articles
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Blog
U.S. still waits for new standards on auditing estimates
Auditors following global standards now have updated rules on how to audit accounting estimates, guidance U.S. auditors have been awaiting for years.
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Blog
PCAOB prepares new proposals on estimates, specialists
The PCAOB is preparing to issue new proposals in the fourth quarter on auditing accounting estimates and using the work of specialists.
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Article
Proposed rules would shore up auditing of estimates
Proposed new rules for auditors could lead to more documentation and evidence requests around accounting estimates—or not—depending on how auditors have already adapted.
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Blog
PCAOB floats new rules for auditing estimates, specialists’ work
Audit regulators have proposed two new standards to beef up requirements for auditors as they scrutinize accounting estimates and the work of specialists.
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Blog
Accounting estimate audit risks get uneven scrutiny, study says
Auditors are scrutinizing the risk of management bias in arriving at accounting estimates, but not so much when it comes to the risk of measurement imprecision.