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The importance of quantifying uncertainty : examining the effects of quantitative sensitivity analysis and audit materiality disclosures on investors' judgments and decisions

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Extreme estimation uncertainty in fair value estimates : implications for audit assurance

Christensen, Brant E.; Glover, Steven M.; Wood, David A. - In: Auditing : a journal of practice & theory 31 (2012) 1, pp. 127-146

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Extreme Estimation Uncertainty in Fair Value Estimates : Implications for Audit Assurance

Christensen, Brant E. - 2012

The overall complexity and estimation uncertainty inherent in financial statements have increased in recent decades; however, the related reports and services have changed very little, including the format of the balance sheet and income statement, the content in the auditor's report, and the...

Persistent link: https://www.econbiz.de/10013114207