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January 2016 » The Terminology of Going Concern...
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Brian Daugherty, PhD, CPA, and Carol Callaway, Dee, PhD, CPA, and Denise Dickins, PhD, CPA, CIA, and Julia Higgs, PhD, CPA
In BriefCan slight differences in the wording of going concern standards affect the extent of audit tests performed and the decisions that auditors make? The authors seek to answer that question via an experiment: auditors were given the same information for a going concern assessment, but different criteria for the evaluation based upon current U.S. and international standards. The results show that differences in wording do matter—both in terms of the information auditors believe they would need to make their assessments and in terms of the conclusions they would reach.
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