De Viilliiers, Susanna Salomina (1999) The Auditing Implications of the Going Concern Assumption Underlying the Preparation of Financial Statements. Masters thesis, University of south Afrrica.
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Abstract
The overall purpose of this study is to establish whether auditors in South Africa also fail to issue the appropriate audit opinion on the going concern assumption underlying financial statements the reasons for auditors' failure to issue the appropriate audit opinion on the going concern assumption The hypotheses of this study are tested by examining professional auditing standards and secondary data on the going concern assumption conducting an empirical study of listed industrial compames whose listings were terminated because of financial failure This study provides evidence that auditors in South Africa fail to Issue the appropriate audit opinion on the going concern assumption advances specific reasons for this failure
| Item Type: | Thesis (Masters) |
|---|---|
| Subjects: | H Social Sciences > HF Commerce |
| Divisions: | Africana |
| Depositing User: | Martin Lucas Mkoba |
| Date Deposited: | 21 Jul 2016 12:01 |
| Last Modified: | 21 Jul 2016 12:01 |
| URI: | http://thesisbank.jhia.ac.ke/id/eprint/1171 |
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