The article examines how auditors in Jordan apply guidelines for auditing uncertainties in fair value accounting. The researchers surveyed 150 auditors out of 311 offices and received 117 responses. They discovered that most auditors comply well with international auditing standards when evaluating uncertainty in accounting estimates. Auditors generally follow procedures for assessing and disclosing financial statement information, but they may need to improve in examining management's assumptions which could be biased. Overall, auditors seem to handle uncertainty in accounting estimates appropriately, but could enhance their evaluation of management's influence on estimates.