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The Auditing Procedures Used in Evaluating The Going Concern Issue A Case Study on The National Auditing Company

إجراءات المراجعة المستخدمة في تقييم استمرارية المشروع دراسة حالة على شركة مراجعة وطنية

2029   6   212   0 ( 0 )
 Publication date 2015
and research's language is العربية
 Created by Shamra Editor




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This research aims to define doubt indicators that help auditors in Syria to know the existence of significant doubt about the ability of an entity to continue as a going concern, and how much these indicators are close to the indicators defiend in the international standards auditing No 570. And know the additional auditing procedures that are followed by auditors in Syria in case of the existence of any events or circumstances that influence the going concern , and how much these procedures are close to the indicators defined in the international standards auditing No 570. This study concluded that existence of frequent financial losses and the increase of current liabilities over current assets are considered the most important indicators that help auditors working in auditing company under study in evaluating going concern.



References used
Socol، A. Significant Doubt About The Going Concern Assumption In Audit . Annales Universitatis Apulensis Series Oeconomica, 12(1),291-299,2010
Haron, H. Hartadi, B. Ansari, M, and Ismail, I (2009). Factors Influencing Auditor’s Going Concern Opinion. Asian Academy of Management Journal. Vol 14(1),1-19
International Standard on Auditing (ISA), No. 570, 2003
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