If you were the auditor and your task was "testing controls over management's review of the assumptions and other inputs used in the estimation," what would you do? Describe the controls. Include a description of why management's possible override of controls is important to be aware of. For example, in the givens above, suppose the customers' purchase of $100,000 is on December 31. What is the effect of estimating the standalone price higher than the given $10,000