The Risk of Insolvency and the Audit Report

When auditors detect that a company might have problems of insolvency, they have to inform about it with an emphasis paragraph where it is questioned whether it is appropriate to apply “the going concern principle”. This work analyses if auditors are effective in assessing the risk of insolvency and compares it with the Z score formula which applies the discriminant analysis to generate forecasts

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Year of publication:	2019
Authors:	Ros, Anna
Other Persons:	Ruiz, Alba (contributor) ; Rusiñol, Carles (contributor) ; Valeriano, Alexandre (contributor)
Publisher:	[2019]: [S.l.] : SSRN
Subject:	Insolvenz \| Insolvency \| Wirtschaftsprüfung \| Financial audit

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Extent:	1 Online-Ressource (13 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: European Accounting and Management Review, Vol. 6, No. 1, 40-52, 2019 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 13, 2019 erstellt
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10012859473