. . topic
map of accounting and auditing . .
concept > auditing
concept > auditing issue
> going concern
class
/ concept name |
going
concern |
sub-class of |
auditing issue . underlying assumptions . |
definition |
The assumption that an enterprise is a going concern and
will continue in operation for the foreseeable future.
|
is the subject of |
standard
. auditing standard . ISA
570 - Going Concern .
|
is related to |
continuance .
|
further reading |
Auditor Reporting Toolkit on Going Concern . International Standard on Auditing (ISA) 570, Going Concern . AUS708 . |
notes
an electronic thesaurus of
accounting and auditing terms comprising a
hierarchy of concepts and their associations AND
an index of accounting and auditing internet
resources and training materials built on the
thesaurus
This page was first published in
April 2002; last updated in June 2015.