方法证据记录
Going Concern Evaluation
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.
源记录
引文逐字复制自方法源记录。这些引文不代表任何层级的验证。
Going Concern Assessment Framework for Financial Statement Audits
分类方法记录 · mcdm / accounting
- American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards. · URL
- International Auditing and Assurance Standards Board (IAASB). (2015). The Auditor's Responsibilities Relating to Going Concern. ISA 570. IAASB Publications. · URL
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