Question
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures , which states that accounting estimates are imprecise and can be influenced by management
Auditing Accounting Estimates, Including Fair Value Accounting Estimates, and Related Disclosures, which states that accounting estimates are imprecise and can be influenced by management judgment. Such judgment may involve unintentional or intentional management bias.
To what type of unintentional bias could these standards be referring?
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Accounting Tools for Business Decision Making
Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso
5th edition
9780470418239, 470239808, 9780470239803, 470418230, 978-1118128169
