JUMOQ Learning · Accounting Estimates & Valuation

Auditing Accounting Estimates and Management Judgments

Challenge estimate data, methods, assumptions and disclosures, using specialists and sensitivities where appropriate.

AA-06Intermediate

Course director: Venkata Subramani Ramachandra

55 minFull study estimate

Full study estimate: 55 min

Self-paced estimates for one pass through the course. Practical work includes activities, assignments and resource study. Your pace may vary; breaks and repeat attempts are extra. All course and certificate requirements still apply.

Inside this course

Select a topic to see its lessons, videos, practice activities and resources.

Identify uncertainty and possible management bias

LessonIdentify uncertainty and possible management bias
VideoIdentify uncertainty and possible management bias — videoScheduled — upload pending
QuizTopic 1 knowledge check
Decision MissionDecision Mission: make the planning response

Test the data, method and assumptions

LessonTest the data, method and assumptions
VideoTest the data, method and assumptions — videoScheduled — upload pending
QuizTopic 2 knowledge check
Case QuestCase Quest: connect three evidence records

Challenge provisions, impairment, lives and credit losses

LessonChallenge provisions, impairment, lives and credit losses
VideoChallenge provisions, impairment, lives and credit losses — videoScheduled — upload pending
QuizTopic 3 knowledge check
Impact SimulatorImpact Simulator: warranty cost sensitivity

Evaluate experts and obtain specialist support

LessonEvaluate experts and obtain specialist support
VideoEvaluate experts and obtain specialist support — videoScheduled — upload pending
QuizTopic 4 knowledge check
Practice LabPractice Lab: choose and justify the procedure

Use sensitivities and outcomes to conclude

LessonUse sensitivities and outcomes to conclude
VideoUse sensitivities and outcomes to conclude — videoScheduled — upload pending
QuizTopic 5 knowledge check
Roleplay StudioRoleplay Studio: brief the engagement partner

Final Assessment

QuizFinal assessment

Certificate

CertificateCertificate of completionUnlocks after every quiz is completed at its required pass mark and all course requirements are complete.

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