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1	The auditing implications of the going concern assumption underlying the preparation of financial statements De Villiers, Susanna Salomina 06 1900 (has links) The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' failure to issue the appropriate audit opinion on the going concern assumption The hypotheses of this study are tested by examining professional auditing standards and secondary data on the going concern assumption conducting an empirical study of listed industrial compames whose listings were terminated because of financial failure This study provides evidence that auditors in South Africa fail to Issue the appropriate audit opinion on the going concern assumption advances specific reasons for this failure / Auditing / M. Comm. (Auditing) Audit opinion Audit procedures Auditing Auditor's judgment Business failure Financial distress Going concern assumption Going concern problems Going concern qualification 657.480968 Going concern (Accounting) Auditor's reports -- South Africa Financial statements -- South Africa
2	The auditing implications of the going concern assumption underlying the preparation of financial statements De Villiers, Susanna Salomina 06 1900 (has links) The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' failure to issue the appropriate audit opinion on the going concern assumption The hypotheses of this study are tested by examining professional auditing standards and secondary data on the going concern assumption conducting an empirical study of listed industrial compames whose listings were terminated because of financial failure This study provides evidence that auditors in South Africa fail to Issue the appropriate audit opinion on the going concern assumption advances specific reasons for this failure / Auditing / M. Comm. (Auditing) Audit opinion Audit procedures Auditing Auditor's judgment Business failure Financial distress Going concern assumption Going concern problems Going concern qualification 657.480968 Going concern (Accounting) Auditor's reports -- South Africa Financial statements -- South Africa

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The auditing implications of the going concern assumption underlying the preparation of financial statements

The auditing implications of the going concern assumption underlying the preparation of financial statements