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