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Accounting Estimates: Audit Techniques to Address Risks and Bias
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Accounting Estimates: Audit Techniques to Address Risks and Bias
Course Overview:
This course focuses on the auditor’s role in reviewing accounting estimates. It covers key audit procedures, including testing management’s methods and assumptions, evaluating data, and identifying risks. Challenges like incomplete information and complex models are addressed, with examples of effective audit strategies and communication practices.
Learning Objectives:
Upon completion of this course, you will be able to:
Course Overview:
This course focuses on the auditor’s role in reviewing accounting estimates. It covers key audit procedures, including testing management’s methods and assumptions, evaluating data, and identifying risks. Challenges like incomplete information and complex models are addressed, with examples of effective audit strategies and communication practices.
Learning Objectives:
Upon completion of this course, you will be able to:
- Identify the auditor’s responsibilities in evaluating accounting estimates
- Select appropriate audit procedures for testing the accuracy of accounting estimates
- Recognize common challenges auditors face when testing complex estimates
- Differentiate between effective and ineffective audit strategies for assessing accounting estimates
Course Number:
KC90
NASBA Field of Study:
Auditing
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
1
KC90
NASBA Field of Study:
Auditing
Level:
Basic
Author/Instructor:
Kelen F. Camehl, CPA, MBA
Publication Date:
January 2025
CPE Credits:
1
Prerequisites:
None
Advanced Preparation:
None
None
Advanced Preparation:
None
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