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Keywords: auditing fair value measurements and other complex estimates
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Journal Articles
AUDITING: A Journal of Practice & Theory (2017) 36 (1): 63–84.
Published: 01 February 2017
...Steven M. Glover; Mark H. Taylor; Yi-Jing Wu SUMMARY Auditing fair value measurements and other complex estimates (hereafter, FVMs) has received significant attention from regulators, practitioners, and researchers. Using a survey, we gather data from audit partners with FVM expertise to gain...
