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1 The going concern concept 2 Evidence supporting going concern assessments 3 Risk factors indicating a significant level of concern 5 Conclusions in relation to going concern 6 Disclosure where there is significant doubt 7 Reassessment prior to approving the accounts 8 Assessments made by auditors 9 Effect on the auditor’s report ...
Chapter 10: Going concern
Accounts and Audit of Limited Liability Partnerships
- Author:
- Steve Collings
- Publisher:
- Bloomsbury Professional
- Edition:
- 7th edition
- Publication Date:
- May 2022
- Law Stated At:
- 1 January 2022
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