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Economic Analysis: Theory and Practice
 

Analysis of execution going concern principle

Vol. 8, Iss. 22, AUGUST 2009

Available online: 1 October 2009

Subject Heading: Realization of the principle of the continuity of activity of the organization

JEL Classification: 

Endovitskiy D.A. Vice-Rector of Voronezh State University, D.Sc. Economy, Professor
eda@econ.vsu.ru

Agupova K.P. Teacher the chair of Economic Analysis and Audit Voronezh State University ;

Analysis of Financial indicators is one of the important elements of Going Concern estimation. The article discusses systematization of coefficient for estimation of each of financial indicators which will enable auditors to evaluate the observance of Going Concern principle a greater degree of confidence.

Keywords: Audit; Audit Transformation; Analytical Procedures; Economic Analysis in the field of audit; Going Concern; Analysis of Financial Status; Liquidity; Solvency

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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