All Work of Specialists articles
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Blog
PCAOB finalizes new standards on estimates, specialists
Auditors have new rules to follow in auditing accounting estimates and in relying on the work of specialists to arrive at audit opinions.
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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.