Читать книгу Wiley Practitioner's Guide to GAAS 2020 - Joanne M. Flood - Страница 163

For items for which estimates are significant, issues discussed in AU-C 540, Auditing Accounting Estimates, Including Fair Value Accounting Estimates and Related Disclosures, include, for example:

 Management’s identification of accounting estimates

 Management’s process for making accounting estimates

 Risks of material misstatement

 Indicators of possible management bias