Påverkar revisorns kompetens och oberoende träffsäkerheten av givna fortlevnadsvarningar?

According to generally accepted auditing standards, the auditor should give a going concern warning if there is substantial doubt regarding the client’s ability to survive. Research has shown that the accuracy is low because most companies receiving a going concern warning survives and most companie...

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Bibliographic Details
Main Authors: Kleberg, Jens, Sundelius, Moa
Format: Others
Language:Swedish
Published: Linköpings universitet, Företagsekonomi 2018
Subjects:
Online Access:http://urn.kb.se/resolve?urn=urn:nbn:se:liu:diva-148860