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Chapter 10: Going concern

Accounts and Audit of Limited Liability Partnerships

Steve Collings
Bloomsbury Professional
7th edition
Publication Date:
May 2022
Law Stated At:
1 January 2022
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 ...

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