Results 1 to 10 of about 215,978 (193)
Turnaround Initiatives and Going Concern Opinion
Journal of Applied Business, Taxation and Economics Research, 2021 The main purpose of this study is to examine the role of Statement on Auditing Standards (PSA) No. 30 which requires an independent auditor to evaluate management actions to overcome the financial distress of the company to reduce the possibility of going concern opinion acceptance.
Chandra Prasadhita
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DETERMINANTS OF GOING CONCERN AUDIT OPINION
Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi, 2023 Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022.
Zakiyyatun Dea Nafsiyyah +3 more
semanticscholar +3 more sources
Auditor’s going-concern opinion prediction: the case of Slovenia [PDF]
Economic research - Ekonomska istraživanja, 2021 In an audit of a firm’s financial statements, the auditor assesses whether there is material uncertainty about the firm’s ability to continue as a going concern. If the existence of material uncertainty is confirmed, the auditor considers the adequacy of the firm’s disclosures regarding its going concern in the firm’s annual report.
Daniel Zdolšek +2 more
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The analysis of influencing factors on the going concern audit opinion – a study in manufacturing firms in Indonesia [PDF]
AJAR (Asian Journal of Accounting Research), 2021 Purpose - It is argued that the going concern opinion is issued if auditors have a doubt about financial condition of a company. Provision of the going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate ...
Thomas Averio
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Opinion Shopping, Prior Opinion, Audit Quality, Financial Condition, and Going Concern Opinion
Journal of Asian Finance, Economics and Business (discontinued), 2020 Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion.
Hardi Hardi +3 more
exaly +2 more sources
International Journal of Business, Economics, and Social Development, 2023 The Covid-19 pandemic has caused many companies to have significant losses that affect their going concern and opinions from auditors about it, such as the case of KAP Satrio Bing, Eny (SBE) and partners, affiliated Deloitte Indonesia for not providing a
Irma Suryani +2 more
doaj +2 more sources
Going Concern Audit Opinion and Market's Reaction
International Journal of Academic Research in Accounting, Finance and Management Sciences, 2023 This study aimed to investigate the market reaction to the release of the independent auditor's opinion accompanied by going concern modification (GCM) whether the type of report is unqualified or a qualified audit opinion. The study population consisted
Mohammad Altawalbeh, Lubna Alroud
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FINANCIAL PERFORMANCE AND GOING CONCERN OPINION
JURNAL AKUNTANSI DAN AUDITINGThe decline in business activities due to the COVID-19 pandemic worsened the company's financial condition and allowed the company to obtain a going concern opinion (GCO). The company obtains GCO when there is a risk that threatens business continuity.
Eldiana Yanuar Anisa Putri +1 more
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Anatomic enhancement in bank going concern opinion
International Journal of Critical Accounting, 2013 This paper aims to indicate the relevance of anatomy of bank financial condition in enhancing bank going concern opinion. Within the lens of the audit risk model, implying the need to confer credibility to financial statements, statutory audit pursues processes leading to audit opinion to reflect the going concern status of an audited entity ...
Jonathan Njoku
exaly +2 more sources
Audit Opinion and Earnings Management: Uncertainty in Going-concern [PDF]
بررسیهای حسابداری و حسابرسی, 2014 This study investigates the relationship between earningsmanagement and audit opinions. Qualified audit opinions are dividedin two categories: 1. qualified because of uncertainty in going-concern,and 2. qualified because of other reasons.
Mohammad Moradi +2 more
doaj +2 more sources