Page 33 - CFF
P. 33
Authoritative professional standards ― VS
section 100 (continued)
• Overall engagement considerations
(continued)
– Assumptions and limiting conditions
– Scope restrictions or limitations
– Using the work of specialists in estimating value
– Report the extent of responsibility assumed for the
specialist’s work
• Additional aspects of valuation engagements
– Will be discussed in the final section of this course
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