Comparer des méthodes

	Évaluation de la continuité de l'exploitation	Procédures analytiques en audit
Domaine	Comptabilité	Comptabilité
Famille	MCDM	MCDM
Année d'origine	1988	1983
Auteur d'origine	American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB)	American Institute of Certified Public Accountants (AICPA)
Type	Audit assessment and reporting framework	Audit procedure methodology
Source fondatrice	American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
Alias	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation	Analytical Review, Ratio Analysis, Trend Analysis
Apparentées	3	4
Résumé	Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date). Required by auditing standards, this assessment examines financial and operational indicators of distress and evaluates management's plans to address concerns, ultimately determining whether financial statements require modification or special disclosure.	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.