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Audit Training of Trainers : Group Exercise on Going Concern Judgements (English)

The objective of the group exercise is to enhance the analytical and intellectual skills of participating trainers while engaging in a practical case study involving going concern judgements. Gathering appropriate evidence and evaluating the appropriateness of the going concern assumption, as well as making judgements about whether a going concern issue is present, are affected by the size of the entity. Auditors in small- and medium-sized practices...
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Shukarova Savovska,Kalina.

Audit Training of Trainers : Group Exercise on Going Concern Judgements (English). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/524211534768521655

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