A Case Study on the Statistical Sensitivity of Conclusions in an Auditor's Going Concern Report
- ECU Author/Contributor (non-ECU co-authors, if there are any, appear on document)
- Brandon Holloway (Creator)
- Institution
- East Carolina University (ECU )
- Web Site: http://www.ecu.edu/lib/
Abstract: I have developed a case study that addresses how auditors evaluate a client's going concern assumption. In this case scenario , the client has significant negative trends indicating doubt about its ability to continue as a going concern. To mitigate the going concern issue , the client uses a discounted cash flow valuation to show the auditors its projected financial position. Students , acting as auditors , must evaluate the feasibility of management's discounted cash flow analysis and make a judgment on whether the going concern issue is mitigated.
Additional Information
- Publication
- Thesis
- Language: English
- Date: 2017
- Keywords
- Going Concern, Audit
- Subjects
| Title | Location & Link | Type of Relationship |
| A Case Study on the Statistical Sensitivity of Conclusions in an Auditor's Going Concern Report | http://hdl.handle.net/10342/6259 | The described resource references, cites, or otherwise points to the related resource. |