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)
| Identifer | oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:umkn-dsp01.int.unisa.ac.za:10500/17983 |
| Date | 06 1900 |
| Creators | De Villiers, Susanna Salomina |
| Contributors | Vorster H. J. S. |
| Source Sets | South African National ETD Portal |
| Language | English |
| Detected Language | English |
| Format | 1 online resource (xv, 234 leaves) |
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