Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements

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This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.

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11 p.

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Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing December 2014.

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  • © 2015, American Accounting Association

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Description

This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper.

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11 p.

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Abstract: Recently, the Public Companies Accounting Oversight Board (PCAOB) solicited public comments on its Staff Consultation Paper Auditing Accounting Estimates and Fair Value Measurements. This commentary summarizes the contributors’ views on the various questions asked in the PCAOB Staff Consultation Paper. Our comments submitted to the PCAOB appear below.

Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements
Current Issues in Auditing 2015; 9(1): C1-C11.
John Abernathy, Karl E. Hackenbrack, Jennifer R. Joe, Mikhail Pevzner, and Yi-Jing Wu
https://doi.org/10.2308/ciia-51013

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  • Current Issues in Auditing, 2015. Lakewood Ranch, FL: American Accounting Association

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  • Publication Title: Current Issues in Auditing
  • Volume: 9
  • Issue: 1
  • Pages: C1-C11
  • Peer Reviewed: Yes

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  • November 2014

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  • December 2014

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  • December 2014

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  • Oct. 17, 2017, 7:11 p.m.

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Abernathy, John L.; Hackenbrack, Karl E.; Joe, Jennifer R.; Pevzner, Mikhail & Wu, Yi-Jing. Comments of the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Staff Consultation Paper, Auditing Accounting Estimates and Fair Value Measurements, article, December 2014; Lakewood Ranch, Florida. (digital.library.unt.edu/ark:/67531/metadc1035328/: accessed December 13, 2017), University of North Texas Libraries, Digital Library, digital.library.unt.edu; crediting UNT College of Business.