Assume you are working on the audit of a client that is a U.S. nonpublic company (non-issuer) and focusing on long-lived assets. The senior on the audit team has noted that this audit area has a number of estimates including management judgments and decisions such as depreciation methods and useful lives. Your senior warns you to be alert to indicators of possible management bias in these judgments and decisions. As you are not sure what such indicators might be, you consult the relevant auditing standard. You may want to refer to the Standards Appendix to the text to determine the appropriate standard. What standard would be most appropriate and what guidance does it provide?