Since 2014
Going-Concern Assumption and Disclaimer Opinion: The Italian Case
GSTF Journal on Business Review
View Archive Info| Field | Value | |
| Title |
Going-Concern Assumption and Disclaimer Opinion: The Italian Case
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| Creator |
., Fabrizio Bava
., Melchiorre Gromis di Trana |
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| Subject |
Going-concern, auditing, disclaimer opinion, bankruptcy
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| Description |
The going-concern (GC) assumption is afundamental principle in the preparation of financial statementsin many countries. For this reason an evaluation on thecapability of the entity to continue in business for the foreseeablefuture is a central element in the audit process. After introducingthe influence that GC assumption plays on the audit opinion, thispaper aims to verify what has happened to the Italian listedcompanies after receiving a disclaimer opinion for inappropriateevidence regarding the use of the GC assumption.
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| Publisher |
GSTF Journal on Business Review (GBR)
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| Contributor |
—
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| Date |
2014-08-20
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://dl6.globalstf.org/index.php/gbr/article/view/142
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| Source |
GSTF Journal on Business Review (GBR); Vol 2, No 4 (2013): Journal on Business Review (GBR)
ISSN: 2251-2888 2010-4804 |
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| Language |
eng
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| Relation |
http://dl6.globalstf.org/index.php/gbr/article/view/142/169
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| Rights |
Copyright (c) 2017 GSTF Journal on Business Review (GBR)
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