The determinants of audit reporting on going concern
In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process. The circumstances which affect the audit opinion based on a modif...
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| Format: | Article |
| Language: | English |
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University of Novi Sad - Faculty of Economics, Subotica
2017-01-01
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| Series: | Anali Ekonomskog fakulteta u Subotici |
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| Online Access: | https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2017/0350-21201737187J.pdf |
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doaj-6f8ca6973eaa4bd58c5d119d81c1710d2021-03-23T13:09:45ZengUniversity of Novi Sad - Faculty of Economics, SuboticaAnali Ekonomskog fakulteta u Subotici0350-21202683-41622017-01-012017371871960350-21201737187JThe determinants of audit reporting on going concernJakšić Dejan0https://orcid.org/0000-0003-1711-1869Mijić Kristina1Univerzitet u Novom Sadu, Ekonomski fakultet u Subotici, SerbiaUniverzitet u Novom Sadu, Ekonomski fakultet u Subotici, SerbiaIn this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process. The circumstances which affect the audit opinion based on a modification of going concern are perceived. At the end, we analyze the accuracy of expressing the audit opinion and point out the direction for further treatment of this issue.https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2017/0350-21201737187J.pdfgoing concernresponsibilityaccountingauditdeterminants |
| collection |
DOAJ |
| language |
English |
| format |
Article |
| sources |
DOAJ |
| author |
Jakšić Dejan Mijić Kristina |
| spellingShingle |
Jakšić Dejan Mijić Kristina The determinants of audit reporting on going concern Anali Ekonomskog fakulteta u Subotici going concern responsibility accounting audit determinants |
| author_facet |
Jakšić Dejan Mijić Kristina |
| author_sort |
Jakšić Dejan |
| title |
The determinants of audit reporting on going concern |
| title_short |
The determinants of audit reporting on going concern |
| title_full |
The determinants of audit reporting on going concern |
| title_fullStr |
The determinants of audit reporting on going concern |
| title_full_unstemmed |
The determinants of audit reporting on going concern |
| title_sort |
determinants of audit reporting on going concern |
| publisher |
University of Novi Sad - Faculty of Economics, Subotica |
| series |
Anali Ekonomskog fakulteta u Subotici |
| issn |
0350-2120 2683-4162 |
| publishDate |
2017-01-01 |
| description |
In this paper we investigate the determinants of audit reporting on going concern issue. The going concern principle was analyzed from the perspective of responsibilities of the various participants in the financial reporting process. The circumstances which affect the audit opinion based on a modification of going concern are perceived. At the end, we analyze the accuracy of expressing the audit opinion and point out the direction for further treatment of this issue. |
| topic |
going concern responsibility accounting audit determinants |
| url |
https://scindeks-clanci.ceon.rs/data/pdf/0350-2120/2017/0350-21201737187J.pdf |
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AT jaksicdejan thedeterminantsofauditreportingongoingconcern AT mijickristina thedeterminantsofauditreportingongoingconcern AT jaksicdejan determinantsofauditreportingongoingconcern AT mijickristina determinantsofauditreportingongoingconcern |
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1724206235060797440 |