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Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016; Exposure Draft (American Institute Of Certified Public Accountants), 2016 July 5, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern, July 5, 2016, Comments Are Requested By September 5, 2016, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, Comments Are Requested By January 31, 2012; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, Comments Are Requested By January 31, 2012; ; Exposure Draft (American Institute Of Certified Public Accountants), 2011, November 11, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Comment Letters On Proposed Statement On Auditing Standards, The Auditor’S Consideration Of An Entity’S Ability To Continue As A Going Concern (Redrafted), November 11, 2011, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
No abstract provided.
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Consideration Of An Entity's Ability To Continue In Existence ;Auditor's Consideration Of An Entity's Ability To Continue In Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1987, Feb. 14, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Because businesses sometimes fail shortly after auditors have expressed unqualified opinions on their financial statements, the public has questioned whether auditors have assumed sufficient responsibility for evaluating the continued existence of an entity. The Auditing Standards Board is issuing this proposed statement on auditing standards to better serve the users of financial statements by requiring the auditor to evaluate continued existence in all audits and to modify the audit report when substantial doubt exists about an entity's continued existence.
Proposed Statement On Auditing Standards : The Auditor's Considerations When A Question Arises About An Entity's Continued Existence;Auditor's Considerations When A Question Arises About An Entity's Continued Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Proposed Statement On Auditing Standards : The Auditor's Considerations When A Question Arises About An Entity's Continued Existence;Auditor's Considerations When A Question Arises About An Entity's Continued Existence; Exposure Draft (American Institute Of Certified Public Accountants), 1980, March 24, American Institute Of Certified Public Accountants. Auditing Standards Board
Exposure Drafts, Comment Letters, and Statements of Position
Under generally accepted accounting principles, continuation for an entity is usually assumed in the absence of information to the contrary. The proposed Statement describes the types of contrary information that may raise questions about an entity's ability to continue and factors that may mitigate such information and describes the auditor's related considerations, including consideration of relevant plans of management and prospective data. The proposed Statement also discusses the adequacy of informative disclosures and the effects on the auditor's report when a question has been raised about an entity's ability to continue in existence. The proposed Statement does not, however, change …