• technical-clinic

Audit of Accounting Estimates – Highlights of Technical Clinic

Accounting estimates have always been intriguing to the stakeholders on how the amounts were derived, perplexing to the management on how to come up with the amounts, and challenging to the auditors on how to audit the amounts. In the absence of precise means of measurement, accounting estimates conveniently become an area that is susceptible to management’s bias. Here are the highlights of the discussion.



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