Audit firms have never been under more pressure than they are today.  With heightened scrutiny from the PCAOB and concurring partner review, auditors need more tools and subject matter expertise than ever before.  This is especially true for audits of entities with financial instruments in which independent valuations are a critical audit procedure.  Estimates and assumptions inherent in asset and liability values continue to be a high-risk area for auditors to consider in support of the audit opinion.