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CHAPTER 18 AUDITING INVESTMENTS AND CASH BALANCES Spring 2007 - page 17 / 26

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Test of Details of Balances:  Accounting Estimates

When auditing investments, the auditor must apply significant audit judgment with respect to evaluating:

the proper classification of investments and

Trading unrealized gain/loss => I/S

AFS unrealized gain/loss => Equity

2. the fair value of investments.

Investments: Standard Substantive Tests

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