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

Description

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)

Links & Downloads

1. De Villiers, Susanna Salomina (1999) The auditing implications of the going concern assumption underlying the preparation of financial statements, University of South Africa, Pretoria, <http://hdl.handle.net/10500/17983>
2. http://hdl.handle.net/10500/17983

Tags

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

Additional Fields

Identifer	oai:union.ndltd.org:netd.ac.za/oai:union.ndltd.org:unisa/oai:uir.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)