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Assessing Going Concern Assumption By Using Rating Valuation Models Based Upon Analytical Procedures In Case Of Financial Investment Companies


  • Tatiana Danescu

    (Petru Maior University of Targu Mures)

  • Ovidiu Spatacean

    (Petru Maior University of Targu Mures)

  • Paula Nistor

    (Petru Maior University of Targu Mures)

  • Andrea Cristina Danescu

    (1Decembrie 1918 University of Alba Iulia)


Designing and performing analytical procedures aimed to assess the rating of theFinancial Investment Companies are essential activities both in the phase of planning a financialaudit mission and in the phase of issuing conclusions regarding the suitability of using by themanagement and other persons responsible for governance of going concern, as the basis forpreparation and disclosure of financial statements. The paper aims to examine the usefulness ofrecognized models used in the practice of financial standing, for the purpose of designing andapplying analytical procedures specific to financial audit missions performed within FinancialInvestment Companies. This approach can serve as a basis in designing and developing specificfinancial audit programs for capital investments.

Suggested Citation

  • Tatiana Danescu & Ovidiu Spatacean & Paula Nistor & Andrea Cristina Danescu, 2010. "Assessing Going Concern Assumption By Using Rating Valuation Models Based Upon Analytical Procedures In Case Of Financial Investment Companies," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(12), pages 1-21.
  • Handle: RePEc:alu:journl:v:1:y:2010:i:12:p:21

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    audit planning; Financial Investment Companies; analytical procedures; rating valuation; ratingmodels; going concern.;

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing


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