Audit Reporting for Going Concern Uncertainty

Name: Audit Reporting for Going Concern Uncertainty
Brand: Springer International Publishing AG
SKU: 9783319730455
Price: 54.09 EUR
Availability: InStock

Global Trends and the Case Study of Italy

Autor: Sandro Brunelli

Jazyk:

Väzba: Brožovaná

Vydavateľ: Springer International Publishing AG

Dostupnosť: Skladom u dodávateľa v malom množstve

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54.09 €

This book employs a narrative analytical approach to explore all aspects of the debate surrounding a...

Informácie o knihe

Autor

Sandro Brunelli

Jazyk

Angličtina

Väzba

Kniha - Brožovaná

Vydalo

2018

Stránok

105

EAN

9783319730455

ISBN

3319730452

Enbook ID

18644501

Vydavateľ

Springer International Publishing AG

Hmotnosť

197

Rozmery

155 x 235 x 8

Kompletný popis

This book employs a narrative analytical approach to explore all aspects of the debate surrounding auditor reporting on going concern uncertainty worldwide. In-depth analysis of significant academic studies and of regulatory perspectives is combined with an illuminating empirical study in the Italian context. The book opens by discussing the assessment of going concern for accounting and auditing purposes. It is examined how going concern is considered in the FASB and IASB accounting standards and how auditors in the PCAOB and IAASB environments should verify its presence in financial statements and report on it in the audit report. Accounting and auditing in relation to going concern in other jurisdictions are also addressed. Research into the determinants, accuracy, and consequences of going concern opinions (GCO) is then thoroughly reviewed, with separate examination of studies and trends in the United States, Europe, and the rest of the world. In the third part of the book, interesting evidence from the Italian Stock Market, including investor reactions to GCOs during the period 2008-2014, is presented and evaluated. The book will be of interest to academics, regulators, and practitioners alike.

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Audit Reporting for Going Concern Uncertainty

Global Trends and the Case Study of Italy

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Kompletný popis

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