Auditing -- Standards -- United States;Going concern (Accounting);Auditors' reports --Standards -- United States;
Amends Statement on Auditing Standards No. 22, AICPA, Professional Standards, vol. 1, AU sec. 311; Statement on Auditing Standards No. 59, AICPA, Professional Standards, vol. 1, AU sec. 341; and Statement on Auditing Standards No. 62, AICPA,...
The statements revised are: auditor's consideration of an entity's ability to continue as a going concern; reports on audited financial statements; part of audit performed by other independent auditors.
Auditing -- Standards -- United States;Going concern (Accounting);
This Statement provides guidance to the auditor in conducting an audit of financial statements in accordance with generally accepted auditing standards with respect to evaluating whether there is substantial doubt about the entity's ability to...