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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2017/01/01
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Documento de Trabalho
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129526
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1
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1
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2018/08/20
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Disclosed
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Audit Training of Trainers : Group Exercise on Going Concern Judgements
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Earnings Before Interest and Taxes
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