The topic for the group presentation is for you to write a comment letter to the PCAOB addressing Docket 043: Proposed Auditing Standard for Auditing Accounting Estimates, Including Fair Value Measurements. It has become effective already but you should pretend that it is not yet effective and prepare a comment letter. There are actual comment letters you can view on the PCAOB website: https://pcaobus.org/standards
Question I will respond is: Are there additional economic considerations associated with this proposal that the Board should consider? If so, what are those considerations?
1. Research the issues and accumulate relevant points for the comment letter.
2. Prepare one PowerPoint slide presentation of the relevant questions and issues reflected in the Comment Letter. 1-2 paragraphs, 200- 250 words.
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