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PCAOB Proposed Auditing Standard – Auditing Accounting Estimates, Including Fair Value Measurements and Proposed Amendments to Auditing Standards for an Auditor’s Use of Specialists

Wednesday, August 9, 2017

The Financial Reporting Committee (“FRC”) of the Institute of Management Accountants (“IMA”) submitted a letter to provide feedback to the Public Company Accounting Oversight Board (PCAOB) for their proposed auditing standard on auditing accounting estimates, including fair value measurements, and proposed amendments to auditing standards for an auditor’s use of specialists.

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