TITLE

Auditing the Assumptions Used in Option-Pricing Models

AUTHOR(S)
Georgiades, George; Puncel, Luis M.
PUB. DATE
January 2007
SOURCE
GAAS Update Service;1/30/2007, Vol. 7 Issue 2, p7
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
This article deals with the auditing of the assumptions used in option-pricing models in the U.S. Under the rule, the valuation technique or model used to estimate the fair value of the share option shall take into account of a number of components including expected term of the option, exercise price of the option, and risk-free interest rates. Some factors that should be considered by the auditor about the exercise price of the option are indicated.
ACCESSION #
23795954

 

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