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- Title
El auditor y la aplicación del principio de empresa en funcionamiento en entornos de crisis.
- Authors
Marín, Belén Toro
- Abstract
This article tries to reflect on how decisions to include a qualified opinion because of a material uncertainty based on the concerns of doubt about the Company's ability to continue as going concern, and / or the fact of expressing an adverse opinion because of the same reason; mean a risk due to the difficult decision to issue an opinion on the future of a company, even knowing that the auditor is not responsible for predicting future events or conditions that may cause an entity to cease to continue as a going concern and may involve a risk greater than the normal in the current situation and environment. Throughout the work, trying to investigate in depth and highlights those changes and that may pose a disadvantage for the auditor to obtain evidence about the ability of the entity to continue as a going concern, other aspects have emerged, which at the present time, act as a barrier in the work of these professionals, such as the failure to have an updated audit law or regulation consistent with harmonization proposal. A great challenge for the profession.
- Subjects
DECISION making; AUDITORS; VALUATION of corporations; PROFESSIONAL employees; INDUSTRIAL management; ADVISORY opinions; EVIDENCE; DELEGATED legislation; FINANCIAL risk
- Publication
Partida Doble, 2009, Vol 20, Issue 214, p14
- ISSN
1133-7869
- Publication type
Article