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Keywords: complex estimates
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Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing 1–10.
Published: 05 December 2024
..., USA. Editor’s note: Accepted by Editor Nicole S. Wright. 20 11 2023 03 10 2024 21 10 2024 2024 complex estimates data analytics supervisor preference CURRENT ISSUES IN AUDITING Vol. XX, No. XX MONTH YEAR pp. P1 P10 American Accounting Association DOI...
Journal Articles
Journal:
Current Issues in Auditing
Current Issues in Auditing (2020) 14 (2): P40–P46.
Published: 11 August 2020
... can better incorporate qualitative risk factors into risk-based judgments about a complex estimate, warranty reserve. The emphasis on an unstructured, complex accounting estimate is important since many important risk factors cannot be easily quantified—auditors need to also evaluate qualitative...