Learning Outcomes:
- Understand the regulatory framework and auditing standards related to accounting estimates and fair value measurement.
- Identify the key challenges and inherent risks associated with auditing accounting estimates and fair value measurements.
- Develop proficiency in evaluating the reasonableness and appropriateness of management’s assumptions and methodologies used in estimating fair values.
- Apply analytical procedures and audit techniques to assess the reliability and accuracy of financial statement disclosures related to accounting estimates and fair value measurements.
- Enhance communication skills to effectively communicate audit findings and recommendations to stakeholders, including management and audit committees.
- Implement strategies for mitigating audit risks and enhancing audit quality in the context of auditing accounting estimates and fair value measurements.
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Course Includes
- 12 Lessons
- 8 Quizzes
- Course Certificate
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MB055248
Wrong Questions and Misleading Options
For some of the questions, more specifically "ISA Definition of Accounting Estimates" section. The first question referenced accounting estimates and the correct option related to ISA 540. ISA 540 is an auditing standard. The second question (Which of the following is not true about fair-value) has 2 correct options.Fair value is an entry-specific measurement and Fair value is defined by IFRS 31.
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I gained a lot from this training very clearly delivered and simple to understand Thanks