How To Develop Your Skill For Great Success And Happiness Including Become CPA? | Additional special tips From Admin
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Accounting estimates and disclosures addressed in new auditing standard
In a new standard issued Friday, the AICPA Auditing Standards Board provides requirements and guidance to auditors for auditing accounting estimates, which often is one of the most challenging areas a practitioner faces during an engagement.
Statement on Auditing Standards (SAS) No. 143, Auditing Accounting Estimates and Related Disclosures, is designed to:
“This new auditing standard provides more robust guidance for auditors who are addressing an increasingly complex financial reporting environment,” AICPA Chief Auditor Bob Dohrer, CPA, CGMA, said in a news release. “In our current period of economic uncertainty and volatility, management’s asset impairment estimates are particularly important, and this standard will aid auditors in assessing them.”
SAS No. 143 takes effect for audits of financial statements for periods ending on or after Dec. 15, 2023.
— Ken Tysiac (Kenneth.Tysiac@aicpa-cima.com) is the JofA‘s editorial director.
Research & References of Accounting estimates and disclosures addressed in new auditing standard|A&C Accounting And Tax Services
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A note for you if you pursue CPA licence, KEEP PRACTICE with the MANY WONDER HELPS I showed you. Make sure to check your works after solving simulations. If a Cashflow statement or your consolidation statement is balanced, you know you pass right after sitting for the exams. I hope my information are great and helpful. Implement them. They worked for me. Hey.... turn gray hair to black also guys. Do not forget HEALTH?
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