Auditor characteristics and the issuance of going concern opinion

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Auditor characteristics and the issuance of going concern opinion

Auditor should issue Going Concern audit opinion (GC opinion) when there is doubt about the ability of client to continue operation in the next one year, according to International Standard on Auditing 570 (ISA 570). However, in the context of Malaysia auditors tend to issue GC opinion to a small nu...

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Bibliographic Details
Main Authors:	Osman, Mohammad Noor Hisham, Turmin, Siti Zaidah, Muhamad, Haslinah, Hussain, Rasyiqah
Format:	Article
Language:	English
Published:	Medwell Journals 2016
Online Access:	http://psasir.upm.edu.my/id/eprint/55175/ http://psasir.upm.edu.my/id/eprint/55175/1/Auditor%20characteristics%20and%20the%20issuance%20of%20going%20concern%20opinion.pdf

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