Effects of client probability of failure, auditor characteristics, ownership structure on issuance of going concern opinion
International Standard in Auditing 570 (ISA 570) mentions that auditors are responsible (1) to gather evidence about the reasonableness of management in applying going-concern assumption during financial statement preparation, and (2) to conclude about a client company's ability to continue...
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| Format: | Thesis |
| Language: | English |
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2016
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| Online Access: | http://psasir.upm.edu.my/id/eprint/69493/1/GSM%202016%2022%20IR.pdf |