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Title: Audit considerations in assessing the application of the going concern concept
Author: Hooi, Den Huan
Awarding Body: University of Manchester
Current Institution: University of Manchester
Date of Award: 1989
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The purpose of this research is to examine how auditors decide whether a client company can remain in operational existence for the forseeable future and the various considerations that impinge on his judgement. Relating to this purpose, the main objectives established for this study are to identify and evaluate: (i) the indications auditors consider in identifying a company as having going concern difficulties (ii) the mitigating evidence they take into account in arriving at their going concern decision (iii) the environmental factors that exert an impact on the ultimate going concern qualification/non-qualification decision and (iv) the various macro issues surrounding the going concern concept. To achieve these aims, a multiplicity of research methods which include interviews, postal surveys, archival review and case studies were employed, in the context of the lens paradigm.
Supervisor: Not available Sponsor: Not available
Qualification Name: Thesis (Ph.D.) Qualification Level: Doctoral
EThOS ID:  DOI: Not available