Auditor’s going-concern reporting

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dc.contributor.author	Sormunen, Nina
dc.date.accessioned	2012-08-15
dc.date.accessioned	2012-08-16T11:43:37Z
dc.date.available	2012-08-16T11:43:37Z
dc.date.issued	2012-08-16
dc.identifier.isbn	9788792842817
dc.identifier.isbn	9788792842800
dc.identifier.issn	0906-6934
dc.identifier.uri	http://hdl.handle.net/10398/8490
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
dc.publisher.city	Frederiksberg	en_US
dc.publisher.year	2012	en_US
dc.title.subtitle	Reporting decision and content of the report	en_US