Document Type : Review Article
Master students, Department of Accounting, Shahid Beheshti University, Tehran, Iran
The purpose of this research is to examine the factors affecting the auditor's responsibility for fair values and other accounting estimates and related disclosures. The method of this research is library. One of the most challenging assertions of management is assertions related to fair values and other accounting estimates. Because auditing is an organized process for gathering evidence and objectively evaluating assertions related to economic activities and events to determine the extent to which these assertions conform to the criteria of predetermined and reporting the results to the interested parties and we are witnessing the increasing use of fair values and other estimates in financial reporting, the importance of these topics in auditing has also become significant.