AUDITORS' AND MANAGERS' RESPONSIBILITIES REGARDING GOING CONCERN ASSUMPTION IN THE COVID -19 PANDEMIC CONTEXT
The social protection measures imposed or recommended by the authorities during 2020, as a result of the COVID-19 pandemic, had a negative impact on the activity carried out by several economic entities in Romania, calling into question the presumption of going concern. Such situations require a clo...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Nicolae Titulescu University Publishing House
2021-05-01
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| Series: | Challenges of the Knowledge Society |
| Subjects: | |
| Online Access: | http://cks.univnt.ro/download/cks_2021_articles%252F5_economic_sciences%252FCKS_2021_ECONOMIC_SCIENCES_008.pdf |