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Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market particip

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-

As a result of its Clarity Project, the Auditing Standards Board (ASB) has issued Statement on Auditing Standards (SAS) No. 126, The Auditor's Consideration of

The going-concern context has been the subject of much research and discussion for many years at both academic and professional levels. The International Standa

Tiivistelmä: Tilintarkastuskertomukset ja osakemarkkinat.