Home  Journals  Economic Analysis: Theory and Practice  41(206) - 2010 December

Auditing of applicability of an on going entity concern assumption

Available online: 15 December 2010

Subject Heading: Audit

JEL Classification: 

The article deals with the problem of applicability of an audit based on entity on-going concern assumption. An auditing observance technique of the given assumption for an auditee’s activity is offered. Complex and process approach serves as the basis of the technique. It allows an auditor to carry out auditing on a timely basis, with low expenses and to define precisely the type of an audit report.

Keywords: economy, audit, check, technique, principle, continuity, activity continuity, going concern, the organization

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

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