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ISA 540 Revind Auditing accounting estimate - Part 1 LMS rev 100620 ISA 540 (Revised) Auditing accounting estimates - Part 1 LMS 1 100620 ISA145 Audiging reports 1 FINAL ASSESSMENT Estimation certainly is defined 3 FINAL ASSESSMENT Which of the following accounting estimates most subject to estimation uncertainty complexity and stit? the bly to the lack of prochen in memurement the extent to which the counting estado depends on agent the sensity of the accounting estimate to changes insumption De bytter in the proof making an accounting in taloon of contro a lack of reality by management in the preparation of information congestimates associated with non-complex business tes ter Vencontre estimates for which a highly speciated ently developed modelin tuned with no observable ir accounting estimates that are derived from data that is ready we ve observable) accounting estimates that are made treure because they relate to routine ISA 540 (Revised Auditing accounting estimates - Part 1 LMS TO 900620 Aline MT 4 FINAL ASSESSMENT ET ISA 540 (Revised Auditing accounting estimates - Part 1 LMSF 100520 ) 1 TBA B Authenting integrant True or False: When Identifying and assessing the risk of material statement relating to an accounting estimate, inherent risk and control risk are assessed separately 2 Tre False FINAL ASSESSMENT A retrospective of accourting estimates can provide auditors with information about effectiveness of managements estimation process in the prior tlod but evidence of males may be required to be disclosed in the financial Statements such an estimation only c) circumstances or conditions that may bond to management in di audit evidence that is relevant to the current period Stroming o . a band only a, b, cand d OMOS ISA 540 Revised) Auditing accounting sites - Part 1 LMS Tev 100520 () 1 ISASIRA 5 FINAL ASSESSMENT acand dorty 5 and donly True or False: Performing a retrospective review may callinto question the judgments made in the prior period as a result of new information that has become availabin True False ISA 540 Revind Auditing accounting estimate - Part 1 LMS rev 100620 ISA 540 (Revised) Auditing accounting estimates - Part 1 LMS 1 100620 ISA145 Audiging reports 1 FINAL ASSESSMENT Estimation certainly is defined 3 FINAL ASSESSMENT Which of the following accounting estimates most subject to estimation uncertainty complexity and stit? the bly to the lack of prochen in memurement the extent to which the counting estado depends on agent the sensity of the accounting estimate to changes insumption De bytter in the proof making an accounting in taloon of contro a lack of reality by management in the preparation of information congestimates associated with non-complex business tes ter Vencontre estimates for which a highly speciated ently developed modelin tuned with no observable ir accounting estimates that are derived from data that is ready we ve observable) accounting estimates that are made treure because they relate to routine ISA 540 (Revised Auditing accounting estimates - Part 1 LMS TO 900620 Aline MT 4 FINAL ASSESSMENT ET ISA 540 (Revised Auditing accounting estimates - Part 1 LMSF 100520 ) 1 TBA B Authenting integrant True or False: When Identifying and assessing the risk of material statement relating to an accounting estimate, inherent risk and control risk are assessed separately 2 Tre False FINAL ASSESSMENT A retrospective of accourting estimates can provide auditors with information about effectiveness of managements estimation process in the prior tlod but evidence of males may be required to be disclosed in the financial Statements such an estimation only c) circumstances or conditions that may bond to management in di audit evidence that is relevant to the current period Stroming o . a band only a, b, cand d OMOS ISA 540 Revised) Auditing accounting sites - Part 1 LMS Tev 100520 () 1 ISASIRA 5 FINAL ASSESSMENT acand dorty 5 and donly True or False: Performing a retrospective review may callinto question the judgments made in the prior period as a result of new information that has become availabin True False