Audit on Going Concern in the Context of an Institutional Approach
In the conditions of uncertainty, going concern auditing (GCA) or auditing of continuity of operations is an effective tool for preventing adverse effects and consequences of disruption of the stable functioning of the organization and at the same time a possible situation of systemic defaults and n...
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| Format: | Article |
| Language: | Russian |
| Published: |
Government of Russian Federation, Financial University
2023-05-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/521 |
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