Public Company Accounting Oversight Board

Auditing the Use of Estimates and Specialists

Complex accounting estimates — such as allowances for doubtful accounts, impairments of long-lived assets, and valuations of financial and nonfinancial assets — have been blamed for many high-profile accounting scams and financial restatements. Estimates generally involve some level of [...]

By |2019-03-11T20:46:02-04:00August 3rd, 2018|Categories: Audit, Blog|Tags: , , , |0 Comments