Effects of client probability of failure, auditor characteristics, ownership structure on issuance of going concern opinion

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Effects of client probability of failure, auditor characteristics, ownership structure on issuance of going concern opinion

International Standard in Auditing 570 (ISA 570) mentions that auditors are responsible (1) to gather evidence about the reasonableness of management in applying going-concern assumption during financial statement preparation, and (2) to conclude about a client company's ability to continue...

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Bibliographic Details
Main Author:	Osman, Mohammad Noor Hisham
Format:	Thesis
Language:	English
Published:	2016
Subjects:	Auditing Auditors - Legal status, laws, etc
Online Access:	http://psasir.upm.edu.my/id/eprint/69493/ http://psasir.upm.edu.my/id/eprint/69493/1/GSM%202016%2022%20IR.pdf

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