Why should the auditor exercise heightened professional skepticism concerning accounting estimates? What are the major factors that

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Why should the auditor exercise heightened professional skepticism concerning accounting estimates? What are the major factors that might affect the amounts that are primarily accounting estimates?
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Auditing A Business Risk Approach

ISBN: 978-0538476232

8th edition

Authors: Karla Johnstone, Audrey Gramling, Larry Rittenberg

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