Auditor Going Concern Reporting: A Review of Global Research and Future Research Opportunities

by Anna Gold, Marshall A. Geiger, Philip Wallage

Book Overview

Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered...

• Format: Paperback
• Language: English
• ISBN: 0367649497
• ISBN13: 9780367649494
• Release Date: January 2023
• Publisher: Routledge
• Length: 168 Pages
• Weight: 0.58 lbs.
• Dimensions: 0.4" x 6.1" x 9.2"