audit procedures estimates1 [AUD] Estimates, Related Parties, Going concern, Employee benefit plan Estimates 1. Completeness, All estimates developed - LCA, new transaction 2. Valuation, estimates are reasonable Evaluate reasonableness Cautions 1) understand how mgt develop 2) Review & test mgt's process 3) Develop own expectation ex) Aging schedule 4) Review subsequent events 1) Sensitive to variation 2) Inconsistence with the prior period 3) Susceptible to bias 3. Presentation and disclosur.. 2024. 3. 16. 이전 1 다음 반응형
