The extent to which the auditors of financial analysis methods In assessing the ability of the entity to continue "A field study in Syria"
published by Aِl-Baath University
in 2017
in Accounting
and research's language is
العربية
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Abstract in English
This study aimed to identify the most important financial analysis
methods used by auditors when their appreciation to the entity's
ability to continue, as well as highlighting the obstacles that prevent
auditors from using advanced financial analysis methods to
estimate the ability of the entity to continue.
References used
International Accounting Standard 1, (2011), “Presentation of Financial Statements”p5
(International Accounting Standard (IAS),(1984),”considerations Regarding the Going Concern Assumption”,(supplement to the management accouting, October,1984 P5
(International Standard On Auditing, (2003), ISA, No.570, “going Concern”(P395