반응형 going concern1 [AUD] Going concern 1. Auditor's responsibility Substantial doubt entity's ability to continue as a going concern, +1yrs Not designed to ID substantial doubt 2. Audit Procedure 1) procedures for other objectives are sufficient to id Analytical procedure Subsequent Event L,C,A Minute Compliance conformation 2) conditions may indicate substantial doubt - recurring losses - negative cash flow from operating activities.. 2024. 3. 10. 이전 1 다음 반응형
