IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2010i12p21.html
   My bibliography  Save this article

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

Author

Listed:
  • 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)

Abstract

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
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/1220101/21.pdf
    Download Restriction: no

    More about this item

    Keywords

    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

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2010:i:12:p:21. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Dan-Constantin Danuletiu). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.