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Appraisal reviews are increasing in importance and frequency. Available guidance on the appraisal review process is modest. Join Ray Rath to cover topics important to the process of performing an appraisal review as well as responding to inquiries from a reviewer of a valuation prepared for financial reporting. Ray Rath will focus on the review process and not a listing of common errors or overview of technical knowledge required to prepare or review an appraisal. Audit concepts relevant to those preparing or reviewing valuations prepared for financial reporting will also be presented. As detailed technical issues are not the focus, this event is relevant to appraisers from all valuation disciplines.
Program Agenda
Suggestions for making reviews go more smoothly;
Appraisal review process;
Scope of work for appraisal review;
Reviewer’s opinion of value;
Review reports; and
Relevant audit concepts.
Learning Objectives
Provide an overview of key appraisal review concepts in USPAP;
Describe important scope-of-work issues pertaining to appraisal review assignments;
List audit concepts relevant to fair value reviewers; and
Describe the review process from initial scoping through the provision of review deliverables
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