The result reveal that solvency, liquidity (DPA) and profitability (ROCE) have significant relationships with audit opinion. Furthermore, the study showed that going concern could be a signal of financial distress as it reveals the status and capability of banks to continue in operation. Finally,...
如果management判断企业能going concern,但存在重大不确定性,就可以按going concern 编制报表但要对重大不确定事项充分披露。 For auditors: 1)obtain sufficient appropriate audit evidence aboutthe appropriateness of management’s use of the going concern assumption in thepreparation of the financial statements 获...
REPORTING IN LINE WITH ISA 570, GOING CONCERN Exam questions might ask the candidate to recognise indicators that an entity may not be a going concern, or require candidates to arrive at an appropriate audit opinion depending on the circumstances presented in the scenario. It may be the case t...
Arthur has greatly increased the turnover of his shop and he's decided to sell it as a going concern. 阿瑟已使他商店的营业额有了很大的增长,他已决定把它作为营业发达的商行卖掉。 权威例句 Going Concern Do Non-Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opin...
The auditors' going concern opinion decision: Interaction of task variables and the sequential processing of evidence. Implications of these results for the audit review, the standard setting process and the nature of expertise in auditing are discussed... Asare,S Kwaku 被引量: 40发表: 1989年 ...
(a) Define ‘going concern’ and discuss the auditor’s responsibilities in respect of going concern. (4 marks) (b) State the audit procedures that may be carried out to try to determine whether or not Smithson Co is a going concern. (8 marks) ...
How to approach Advanced Audit and Assurance It is essential that candidates preparing for the Advanced Audit and Assurance exam have a thorough understanding of the respective responsibilities of auditors and management regarding going concern. The going concern review can r...
LaSalle, R 2006, „The civil justice system and going concern audit reports: comments on "Auditors‟ decision-making under going concern uncertainties in low litigation risk environments: Evidence from Hong Kong" ‟, Journal of Accounting and Public Policy, Vol. 25, No. 6, pp. 740-745...
如果management判断企业能going concern,但存在重大不确定性,就可以按going concern编制报表但要对重大不确定事项充分披露。 For auditors: 1)obtain sufficient appropriate audit evidence about the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements ...
If a company receives a negative audit and may not be a going concern, there are several implications. First, the company will now be seen as a declining investment opportunity. Companies that are not a going concern represent a significantly higher level of risk compared to other companies. ...