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https://www.oscpa.com/cpe/165384mr:how-to-audit-accounting-estimates-self-study
How to Audit: Accounting Estimates - Self- Study - Oklahoma Society of CPAs
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https://ciferi.com/blog/isa-540-accounting-estimates-guide
ISA 540 (Revised): How to Audit Accounting Estimates | ciferi
Mar 1, 2026 - How to audit accounting estimates under ISA 540 (Revised), including the spectrum of inherent risk, management bias, and the three testing approaches.
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https://www.njcpa.org/learn/explore/search/event-details?code=X2-72713
How to Audit Accounting Estimates (X2-72713)
When auditing management's accounting estimates, increased professional skepticism is necessary as there is always the potential for bias in areas of increased...
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