Auditor’s going-concern reporting


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Auditor’s going-concern reporting

Vis færre oplysninger Sormunen, Nina 2012-08-15 2012-08-16T11:43:37Z 2012-08-16T11:43:37Z 2012-08-16
dc.identifier.isbn 9788792842817
dc.identifier.isbn 9788792842800
dc.identifier.issn 0906-6934
dc.description.abstract The going-concern context has been the subject of much research and discussion for many years at both academic and professional levels. The International Standard on Auditing (ISA) 570 stipulates that the auditor should consider the appropriateness of managements’ use of the goingconcern assumption and to evaluate whether there are material uncertainties with respect to entity’s ability to continue as a going concern. Regardless of what is stated in the financial statement, the auditor should comment on going-concern uncertainty in the audit report if there is a doubt about firm’s ability to continue as a going concern. There is strong evidence that the auditor’s going-concern decision is a complex task with extensive consequences. The primary purpose of this thesis is to empirically provide significant basis to get better understanding of the challenging nature of the auditor’s going-concern reporting. This thesis deals with different aspects of auditor’s going-concern reporting and contributes mainly to the line of auditing research. en_US
dc.format.extent 200 en_US
dc.language eng en_US
dc.publisher Copenhagen Business School en_US
dc.relation.ispartofseries PhD Series;27.2012
dc.title Auditor’s going-concern reporting en_US
dc.type wp en_US
dc.accessionstatus modt12aug16 lbjl en_US
dc.contributor.corporation Copenhagen Business School. CBS en_US
dc.contributor.department Institut for Regnskab og Revision en_US
dc.contributor.departmentshort RR en_US
dc.contributor.departmentuk Department of Accounting and Auditing en_US
dc.contributor.departmentukshort AA en_US
dc.idnumber 9788792842817 en_US Frederiksberg en_US
dc.publisher.year 2012 en_US
dc.title.subtitle Reporting decision and content of the report en_US

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