Why should the auditor exercise heightened professional skepticism concerning accounting estimates? What key factors and assumptions should

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Why should the auditor exercise heightened professional skepticism concerning accounting estimates? What key factors and assumptions should the auditor consider in evaluating the reasonableness of an estimate?

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Auditing a risk based approach to conducting a quality audit

ISBN: 978-1133939153

9th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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