Construct · 1 fields · 1 citations

going-concern opinion: a standalone construct

One name. One construct. A landmark on the map.

● anchor · a standalone construct Nearest construct by meaning·not indexed
going-concernopinion1 CONSTRUCTGoing-concern opinionMUTCHLER · AUDITING

A single standalone construct; nearby constructs are located against it in the Collider. Tap a field for its definition, unit, and measures.

Auditing

an audit report modification signalling substantial doubt about a client's ability to continue operating over the coming year.

In auditing, going-concern opinion refers to an audit report modification signalling substantial doubt about a client's ability to continue operating over the coming year. This meaning comes from Mutchler (1985) in Journal of Accounting Research.[1]

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Nearby constructs

audit1 fields · 2 citationsanchor · a standalone construct

References

  1. Mutchler, J. F. (1985). A Multivariate Analysis of the Auditor's Going-Concern Opinion Decision. Journal of Accounting Research, 23(2), 668. https://doi.org/10.2307/2490832

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