(Non)Going Concern vs. Gain or Loss and Influence on Audit Opinion

In today's unstable environment, one of the overarching principles for financial reporting of major importance to users of financial statements is going concern. The management of companies is responsible for disclosing information about whether the entity is a going concern or not. In addition...

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Bibliographic Details
Main Authors: Maria GROSU, Camelia Catalina MIHALCIUC, Ioan-Bogdan ROBU
Format: Article
Language:English
Published: Chamber of Financial Auditors of Romania 2023-02-01
Series:Audit Financiar
Subjects:
Online Access:http://revista.cafr.ro/temp/Article_9714.pdf

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