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C02 – Auditing Estimates Under SAS 143 (LIVESTREAM) (LIAA74/21)

Event Description

Auditing accounting estimates is challenging.  SAS No. 143 is intended to provide clarity in gathering sufficient appropriate evidence related to estimates, including fair value.  This course will compare and contrast significant existing and new requirements related to auditing estimates and related disclosures.

Designed For

Anyone responsible for the preparing or evaluating the fair presentation of financial statements that contain accounting estimates

Objectives

  • Describe the new requirements of SAS No. 143 related to auditing estimates
  • List important existing requirements related to auditing estimates

Major Subjects

  • Significant new requirements of SAS No. 132 related to auditing accounting estimates and related disclosures
  • Reaffirming critical existing concepts related to auditing accounting estimates

Instructions

This event is brought to you as part of Spring Splash.