Auditing challenging fair value measurements (Registro nro. 199369)
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| 000 -LÍDER | |
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| Campo fijo de descripción fija | 01945nab a2200193 a 4500 |
| 003 - IDENTIFICADOR DEL NÚMERO DE CONTROL | |
| Campo de control | OSt |
| 005 - FECHA Y HORA DE LA ULTIMA TRANSACCIÓN | |
| control field | 20200226102013.0 |
| 008 - ELEMENTOS DE LONGITUD FIJA -- INFORMACIÓN GENERAL | |
| Campo fijo de descripción fija -- Información general | 191216s20172014xxu||||| |||| 00| 0 eng d |
| 040 ## - FUENTE DE CATALOGACIÓN | |
| Agencia Catalogadora | CO-BoUGC |
| Agencia que realiza la transcripción | CO-BoUGC |
| 100 1# - ASIENTO PRINCIPAL--NOMBRE PERSONAL | |
| Nombre personal | Cannon, Nathan H. |
| 245 10 - TÍTULO | |
| Título | Auditing challenging fair value measurements |
| Subtitulo | evidence from the field |
| Responsables | Nathan H. Cannon & Jean C. Bedard |
| 300 ## - DESCRIPCIÓN FÍSICA | |
| Extensión | Páginas 81 a la 114 |
| 520 3# - NOTA DE RESUMEN, ETC. | |
| Nota de sumario, etc. | Concern about effective auditing of fair value measurements (FVMs) has risen in recent decades. Building on prior interview-based and experimental research, we provide an engagement-level analysis of challenging FVMs, using quantitative and qualitative data on audit phases from risk assessment to booking adjustments. Challenging FVMs have high estimation uncertainty, high subjectivity, significant/complex assumptions, and multiple valuation techniques. Estimation uncertainty is associated with higher inherent risk assessments, which are in turn predictive of client problems identified during the engagement. The use of a valuation specialist by auditors, associated with higher inherent risk and client specialist use, is a key decision: procedures performed by specialists have the highest yield in identifying problems. Auditor-client discussion of an adjustment increases with problem identification and auditors’ expressions of residual concern about uncertainty post-testing. However, booked audit adjustments are infrequent; the only factors explaining income-decreasing adjustments are better evidential support and breadth of problems identified. |
| 650 14 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91036 |
| Término temático o nombre geográfico como elemento de entrada | Contabilidad |
| Subdivisión de forma | Publicaciones seriadas |
| 650 24 - ASIENTO SECUNDARIO DE MATERIA - TERMINO TEMÁTICO | |
| 9 (RLIN) | 91050 |
| Término temático o nombre geográfico como elemento de entrada | Auditoría |
| Subdivisión de forma | Publicaciones seriadas |
| 700 1# - ENTR. SECUNDARIA - Nombre Personal (R) | |
| Nombre personal | Bedard, Jean C. |
| -- | 177550 |
| 773 0# - ASIENTO DE ITEM FUENTE | |
| Host Biblionumber | 82265 |
| Host Itemnumber | 377623 |
| Asiento principal | The accounting review 2017 V.92 No.4 (Jul) |
| Otro identificador del ítem | 0000002032283 |
| International Standard Serial Number | 0001-4826 (papel) |
| Descripción física | 34 páginas |
| Nota | Incluye figuras, tablas, referencias bibliográficas y apéndices |
| 942 ## - TIPO DE MATERIAL (KOHA) | |
| Source of classification or shelving scheme | Dewey Decimal Classification |
| Tipo de Item KOHA | Artículo de Revista |
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