Assessment of a Going Concern Using Dynamic Normal Method
The article considers the methodological issues of conducting analytical procedures to evaluate a going concern assumption when auditing this company’s financial statements. The authors present and justify the application of the dynamic normal method to obtain sufficient evidence to make auditor’s p...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/137 |