Pregled bibliografske jedinice broj: 686372
The Role of Financial Ratios in the Auditor's Assessment of Going Concern
The Role of Financial Ratios in the Auditor's Assessment of Going Concern // microCAD 2007. - International Scientific Conference
Miskolc, Mađarska, 2007. (predavanje, međunarodna recenzija, cjeloviti rad (in extenso), ostalo)
CROSBI ID: 686372 Za ispravke kontaktirajte CROSBI podršku putem web obrasca
Naslov
The Role of Financial Ratios in the Auditor's Assessment of Going Concern
Autori
Sever, Sanja
Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), ostalo
Skup
MicroCAD 2007. - International Scientific Conference
Mjesto i datum
Miskolc, Mađarska, 20.03.2007. - 23.03.2007
Vrsta sudjelovanja
Predavanje
Vrsta recenzije
Međunarodna recenzija
Ključne riječi
financial ratios; external auditing; going concern
Sažetak
Considering the going concern question is especially important in the transition countries where the companies are going through significant changes. Many of these companies are not able to overcome changes in environment and that is the reason for review going concern question. Financial statements are the main source of information about financial condition of the company. However, there are also non financial indicators that can indicate on financial distress. The auditor has a responsibility to assess the condition and possibility of a company for a going concern. In that sense, auditor can use the financial and non financial ratios as an instrument to assess an entity's ability to continue as a going concern.
Izvorni jezik
Engleski
Znanstvena područja
Ekonomija
