haku: @author Fagan, P. / yhteensä: 2
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| Tekijä: | Ellingsen, J. E. Pany, K. Fagan, P. |
| Otsikko: | SAS no. 59: how to evaluate going concern. |
| Lehti: | Journal of Accountancy
1989 : JAN, VOL. 167:1, p. 24-28, 30-31 |
| Asiasana: | BUSINESS FAILURES AUDITORS USA |
| Kieli: | eng |
| Tiivistelmä: | Review of implications of Statement on Auditing Standards no.59 on an entity's ability to continue as a going concern and the 3 fundamental requirements related to business failures. Definition of a going concern. What auditors do not need to do. Audit procedures. Management plans. Responsibilities beyond asset recovery and liability classification. Documentation. Financial statement disclosure. Substantial doubt. An explanatory paragraph, describing the uncertainty. Relationship with other standards. Three Exhibits illustrate the study. |
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