The Audit of Going Concern Assumption and Risk Assessment

Riga Technical University 53rd International Scientific Conference: Dedicated to the 150th Anniversary and the 1st Congress of World Engineers and Riga Polytechnical Institute / RTU Alumni: Digest 2012
Jānis Mežiels, Irina Voronova

The aim of the study is to research which additional instruments auditors may use in evaluating the ability of an enterprise to continue its activities within the going concern assumption. The study object is going concern audit. The study subject refers to the methodological aspects of the evaluation of going concern. To achieve the set aim the authors exploit the following research methods: comparative analysis, synthesis and ratio-making method. In addition, data multi-factor analysis was conducted. Calculations and data processing have been done by using MS Excel.

Atslēgas vārdi
International Audit Standards, audit of financial statements, going concern assumption, models of bankruptcy prediction.
Hipersaite
http://scientific-conference2012.rtu.lv/sites/default/files/pdf/RTU_Conference_2012.pdf

Mežiels, J., Voronova, I. The Audit of Going Concern Assumption and Risk Assessment. No: Riga Technical University 53rd International Scientific Conference: Dedicated to the 150th Anniversary and the 1st Congress of World Engineers and Riga Polytechnical Institute / RTU Alumni: Digest, Latvija, Rīga, 11.-12. oktobris, 2012. Riga: RTU Izdevniecība, 2012, 545.-545.lpp. ISBN 9789934103605.

Publikācijas valoda
English (en)