Home  Journals  International Accounting  28(178) - 2011 July

On Auditing of Accounting Estimates

Available online: 19 July 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

The article classifies the types of accounting estimates and considers the relationship between accounting estimates and professional judgement and methods used for auditing accounting estimates. The author treats the examples of some types of accounting estimates and auditor’s responsibilities on using the work of professional valuer. The article also analyzes new developments in accounting estimates auditing included in the International Standards of Auditing effective from December 2009 such as management bias and estimation uncertainty.

Keywords: accounting estimates, Federal and International Standards of Auditing, professional judgement, estimation uncertainty, management bias

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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