How To Develop Your Skill For Great Success And Happiness Including Become CPA? | Additional special tips From Admin
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PCAOB issues staff guidance on auditing estimates, specialists
The PCAOB recently released four staff guidance documents that are designed to help auditors implement the board’s new standards and amendments on auditing accounting estimates and the auditor’s use of the work of specialists. The new standards will take effect for audits of financial statements for fiscal years ending on or after Dec. 15, 2020.
The documents include: Auditing Accounting Estimates; Auditing the Fair Value of Financial Instruments; Supervising or Using the Work of an Auditor’s Specialist; and Using the Work of a Company’s Specialist.
The accounting estimates and fair value documents provide information on the PCAOB’s new standard for auditing accounting estimates and highlight changes made to integrate the PCAOB’s risk assessment requirements when auditing accounting estimates, including fair value measurements.
The other two documents highlight aspects of new requirements that apply when auditors use the work of specialists in an audit and when an auditor uses the work of a company specialist as audit evidence.
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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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