Significant Doubt About The Going Concern Assumption In Audit
The purpose of this paper is to survey the going concern principle and its applicationin auditor’s work. The management of an entity is responsible for the assumption of the goingconcern principle in the compilation of the financial statements. We study the auditor’sresponsibilities in the audit of the financial statements relating to management’s use of the goingconcern assumption in the preparation of the financial statements. We analyze the events andconditions that may cause significant doubt about the ability of an entity to continue as a goingconcern.
Volume (Year): 1 (2010)
Issue (Month): 12 ()
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