Auditing - THE AUDITOR'S APPROACH TO FAIR VALUE - The auditing standards board issued guidance on auditing GAAP fair value estimates entities report in their financial statements and the role of external valuation specialists in developing those estimates.
|Year of Publication:||
|Contributors:||Menelaides, Susan L.; Graham, Lynford E.; Fischbach, Gretchen|
|Type of Publication:||Article|
|Title record from database:|| OLC-SSG Economic Sciences|
|Availability:||More access options|
|More options (other):|
|Description not available.|
Saved in bookmark lists
Similar items by author
Financial Reporting - AUDITORS' NEW PROCEDURES FOR DETECTING FRAUD - The ASB issued an exposure draft designed to expand audit procedures to address financial statement fraud. The ED does not change the auditor's existing responsibility to detect fraud in a financial statement audit, but introduces new concepts, requirements and guidance to help him or her meet that responsibility. Practitioners ...
By: Montgomery, Daniel D. Published: (2002)
ARTICLES - Auditing - THE NEW AUDIT DOCUMENTATION REQUIREMENTS - In its first major change to audit documentation guidance in 35 years, the auditing standards board issued a new standard that provides general guidance on the nature and extent of documentation necessary to support an auditor's report. lt also adds to certain other SASs specific guidance on this subject.
By: Whittington, Ray Published: (2002)
GOOD WRITING COUNTS
By: May, Claire B. Published: (1993)