Výsledky vyhledávání - "going concern assumption"

Review

The "Going Concern" Assumption: Accounting and Auditing Implications.

Publikováno v: Contemporary Accounting Research. Spring1994, Vol. 10 Issue 2, p787-792. 6p.

Akademický článek

External audit in the function of providing assurance in the correctness of the assumptions about the going concern assumption

Autor: Sanja Vlaović Begović, Stevan Tomašević, Mirela Momčilović

Publikováno v: BizInfo, Vol 13, Iss 1, Pp 49-55 (2022)

Expressing confidence in the correctness of the going-concern assumption of the client's company is a complex issue that requires attention. Based on the company's characteristics, auditors may indicate the problem of business continuity, but the unc

Externí odkaz: https://doaj.org/article/257df3cbca5341c5840c415dd19ab5f6

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Akademický článek

Accounting as a Source of Financial Information on Insolvency in Liquidation Proceedings

Autor: Bauer, Kinga, Hospodka, Jan

Publikováno v: Central European Management Journal. 28(4):2-29

Externí odkaz: https://www.ceeol.com/search/article-detail?id=966228

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Does the auditor’s size influence the going concern assesment?

Autor: Keglević Kozjak, Suzana, Šestanj-Perić, Tanja

Publikováno v: Ekonomski pregled
Volume 74
Issue 1

From the beginning of the new millennium, a number of accounting scandals involving audit firms have occurred. The accounting scandals involving well known Big Four audit firms have particularly been echoing in the media, which puts pressure on them

Externí odkaz: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e64ced1d2d82ba69e9b7cb34cc04e8d8
https://doi.org/10.32910/ep.74.1.4

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Akademický článek

Assessment of a Going Concern Using Dynamic Normal Method

Autor: M. A. Azarskaya, V. L. Pozdeev

Publikováno v: Учёт. Анализ. Аудит, Vol 0, Iss 1, Pp 24-32 (2019)

The article considers the methodological issues of conducting analytical procedures to evaluate a going concern assumption when auditing this company’s financial statements. The authors present and justify the application of the dynamic normal meth

Externí odkaz: https://doaj.org/article/9e46d06c6fa542bcbe860afb2a569186

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