Auditing Accounting Estimates

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Auditing Accounting Estimates

The audit of accounting estimates is a key areas of focus for audit regulators and one that will become increasing challenging in 2021 as a result of changes to auditing standards. This seminar will cover all the important requirements, highlight common problem areas and explain what the auditor really needs to include on file.

Topics covered include:

  • Identifying accounting estimates and assessing related misstatement risks
  • Key changes brought about by the revised ISA (UK) 540 and what they mean in practice
  • Professional scepticism – what, why and how?
  • Identifying and auditing estimates that give rise to a significant risk – additional audit procedures required
  • What audit tests to perform
  • What professional bodies really expect to see on an audit file

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Per Ticket Price: £30.00
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Event Schedule Details

  • 28 April 2021 12:30 pm - 1:30 pm
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