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SAS No. 143, Auditing Accounting Estimates and Related Disclosures

Jul 01, 2020 ·

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This practice aid contains nonauthoritative guidance on how to account for and audit digital assets.

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In July 2020, the AICPA Auditing Standards Board (ASB) issued Statement on Auditing Standards No. 143, Auditing Accounting Estimates and Related Disclosures. SAS No. 143 addresses the auditor’s responsibilities relating to accounting estimates, including fair value accounting estimates, and related disclosures in an audit of financial statements. This standard enables auditors to appropriately address the increasingly complex scenarios that arise from new

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