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

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A Case Study on the Statistical Sensitivity of Conclusions in an Auditor's Going Concern Reporthttp://hdl.handle.net/10342/6259The described resource references, cites, or otherwise points to the related resource.