Title

Auditor Reporting on Going Concern Uncertainty: A Research Synthesis

Abstract

In the following document we provide an extensive synthesis of the academic literature broadly related to reporting by auditors with respect to the issue of going-concern. Our intent is to provide information to the Public Company Oversight Board (PCAOB) that may prove to be useful in their standard-setting efforts.

Document Type

Book

Publication Date

1-30-2012

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