经营能力与持续经营意见的准确性

Q4 Business, Management and Accounting

Accounting and the Public Interest Pub Date : 2018-04-01 DOI:10.2308/APIN-52125

Nathan R. Berglund, Don Herrmann, Bradley P. Lawson

引用次数: 3

摘要

摘要当前的审计指南指示审计师在对其客户持续经营能力存在重大疑问时修改其意见。本文探讨了如何提高。。。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

查看原文本刊更多论文

Managerial Ability and the Accuracy of the Going Concern Opinion

ABSTRACT Current audit guidance directs the auditor to modify their opinion in the presence of significant doubt about their client's ability to continue as a going concern. This paper examines whe...

求助全文

通过发布文献求助，成功后即可免费获取论文全文。去求助

来源期刊

Accounting and the Public Interest Business, Management and Accounting-Accounting

CiteScore

1.20

自引率

0.00%

发文量