Question: 4. A significant liability is most often found under pensions and other post-retirement benefits. What is the nature of estimates required to value these liabilities?

4. A significant liability is most often found under pensions and other post-retirement benefits. What is the nature of estimates required to value these liabilities? What risks do these estimates pose for the audit firm? How do you see this risk impacting the planning of future audits with these companies? for coca cola and pepsi according with SEC 10k 2015

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