Which of the following is not one of the primary approaches that the auditors may use when evaluating the reasonableness of accounting estimates?  Group of answer choices  Review and test management's process of developing estimates.  Confirm estimates directly with outsiders.  Review subsequent events or transactions that have bearing on the estimate.  Independently develop an estimate of the amount to be compared to management's estimate.

FINANCIAL ACCOUNTING
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Chapter1: Financial Statements And Business Decisions
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Which of the following is not one of the primary approaches that the auditors may use when evaluating the reasonableness of accounting estimates? 

Group of answer choices 

Review and test management's process of developing estimates. 

Confirm estimates directly with outsiders. 

Review subsequent events or transactions that have bearing on the estimate. 

Independently develop an estimate of the amount to be compared to management's estimate. 

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