PWC document on changes in auditing estimates

https://www.pwc.com/us/en/cfodirect/publications/in-depth/pcaob-auditing-estimates-impact-to-management.html

Critical Audit Matters and estimates

https://www.journalofaccountancy.com/news/2019/dec/how-critical-audit-matters-relate-to-critical-accounting-estimates.html

PCAOB rules for estimates and specialist

https://www.journalofaccountancy.com/news/2018/dec/pcaob-estimates-standard-201820339.html

PCAOB to consider rules - audit estimates and specialists

https://www.journalofaccountancy.com/news/2018/dec/pcaob-consider-rules-auditing-estimates-specialists-201820270.html

PCAOB identifies 2016 audit issues

https://www.journalofaccountancy.com/news/2017/nov/pcaob-2016-staff-inspection-findings-201717868.html