Home  Journals  International Accounting  30(180) - 2011 August

Elaborating working papers when assessing a going concern assumption in auditing assessing

Available online: 23 August 2011

Subject Heading: AUDITOR ACTIVITY

JEL Classification: 

The article is devoted to the assessment issue of assumption of ongoing activity in auditing. The author suggests a few recommendations as to how to make up an auditor’s papers to assess ongoing activity of an economic entity. Here the author also considers how to apply the methods of working capital analysis as these methods are the most important part of the assessment.

Keywords: audit, management function, ongoing activity, financial ratio, financial, production and other features, federal regulations (standards) for auditing

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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