Aug 24, 2011 . (B) The audit report as of and for the year ended December 31, 2010 . is a

to continue as a going concern for a reasonable period of time.” If there is

Effect of Recent Changes on Going-Concern Modified Audit Opinions . The

This paper tests the information content of the audit going-concern opinion in

Auditors are required to consider the going concern of an auditee before issuing

Mar 5, 2009 . In the GM annual report filed today, the company carried the auditor . Surely, the

In one study, a larger proportion of bankrupt companies received a going-

And if an auditor has substantial doubt about a client's ability to continue as a.

Abstract: Prior studies investigating the auditor's going concern opinion have not

Under current auditing standards, a going concern audit report is required when

auditors' propensity to issue going concern audit opinions. We also find no

Further evidence on the auditor's going-concern report: The influence of

Mar 8, 2011 . Apricus Biosciences Announces Removal Of Auditor's "Going Concern" Opinion

Jul 27, 2011 . When it comes to financial statement “going concern” warnings, you should .

public and to legislators. Previous studies have consistently shown that auditors

. of the Effects on the Auditor's Report . ability to continue as a going concern

DETERMINANTS OF GOING CONCERN AUDIT OPINIONS. IN NONPROFIT

None of the audit opinions included an explanatory paragraph reflecting the

auditor's report cannot be viewed as a guarantee as to the entity's ability to

Fountain Powerboat Industries, Inc. Receives Audit Opinion Containing "Going

mitigating circumstances, the auditor has substantial doubt about the ability of an

changed propensity of auditors to issue going-concern-modified audit opinions to

The Going Concern Concept and the Auditor's Opinion Letter. Under Generally

Downloadable! In this paper we examine the association between various types

Introduction. The Auditing Standards Board (ASB) recently attempted to eliminate

Mar 16, 2011 . 18% believe the auditor report is of no use to them at all. . and “The audit report

An auditor who concludes that substantial doubt exists with regard to the

Apr 26, 2010 . In a bizarre piece of auditing news released late on a Sunday night, . TierOne

Oct 13, 2005 . We examine whether intra-industry information transfers from going-concern

Auditor's Opinion - Definition of Auditor's Opinion on Investopedia - A certification

Jul 20, 2011 . The decline in new going concern opinions came as a surprise to Don Whalen,

The auditor's inability to obtain evidentiary matter justified the use of this opinion.

Sep 18, 2009 . According to analysis of going concern opinions filed by auditors for previous

Auditors' failure to issue going-concern opinion not liable for damages under '

Going-Concern Opinions and the Auditor's Loss Function. TIMOTHY. J.

opinions (bad news) and withdrawal of going-concern modified audit reports .

We find, ceteris paribus, going-concern audit report disclosure rates among . .

What Should an Audit Report Include about “Going Concern?” November 16,

Mar 16, 2009 . Article - Lodgian Receives Audit Report with Going Concern Explanation - The

DEPARTURES FROM STANDARD UNQUALIFIED AUDIT REPORT FOR

Oct 1, 1998 . Reporting and auditing requirements under SAS No. 59, which address the

[bold SUMMARY:] In this study, we examine the proposition that the auditor's

events. The fact that the entity may cease to exist as a going concern sub-

Nov 13, 2011 . I am not expecting to see a rash of going concern opinions on . To date, no

Key words: going concern, audit independence, audit quality. 1. Introduction. This

Using a substantially larger sample than previous studies, we observe negative

Oct 14, 2011 . When the audit report is modified for a material uncertainty, the opinion is

Mar 16, 2010 . Verenium Receives Audit Opinion Containing Going Concern Qualification.

An auditor concludes that is substantial doubt about an entitys ability to continue

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