期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2010
卷号：1
期号：12
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The purpose of this paper is to survey the going concern principle and its application in auditor’s work. The management of an entity is responsible for the assumption of the going concern principle in the compilation of the financial statements. We study the auditor’s responsibilities in the audit of the financial statements relating to management’s use of the going concern assumption in the preparation of the financial statements. We analyze the events and conditions that may cause significant doubt about the ability of an entity to continue as a going concern.
关键词：Professional judgment; Audit evidence; Management’s use of going concern assumption.fla
