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Keywords: fair values
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Journal Articles
The Audit of Fair Values and Other Estimates: The Effects of Underlying Environmental, Task, and Auditor-Specific Factors
Available to Purchase
AUDITING: A Journal of Practice & Theory (2013) 32 (Supplement 1): 7–44.
Published: 01 May 2013
...Brian Bratten; Lisa Milici Gaynor; Linda McDaniel; Norma R. Montague; Gregory E. Sierra SUMMARY The rising prominence of fair values and other estimates (FVOEs) to financial reporting increases their significance to the audit. Based on inspections that report numerous deficiencies, the PCAOB...
