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Scientific journal Vestnik NSUEM

2014 year, number 3

METHODOLOGIAL AND METHODIC ASPECTS OF ASSESSMENT OF APPLICATION OF GOING CONCERN ASSUMPTION OF AUDITED ENTITY

V. P. Kozlov, Ya. N. Logvinova
Siberian State Industrial University, Kirova Str.. 42, Novokuznetsk, Kemerovo Region, 654007
Keywords: application, going concern assumption, complex approach, methods of assessment

Abstract

The article defines a number of issues of assessment of application of going concern assumption of audited entity. Complex approach to the development of methods of assessment of application of this assumption during audit, considering main factors that define nature of the auditor opinion revealed in audit report is described.