52 paragraphs found
… significant doubt on the entity’s ability to continue as a going concern but, based on the audit evidence obtained the …
… make an assessment of an entity’s ability to continue as a going concern. In addition, certain legislation, such as the …
… When the use of the going concern basis of accounting is not appropriate in the …
… important to smaller entities’ ability to continue as a going concern. Where a small entity is largely financed by a loan …
… significant doubt on the entity’s ability to continue as a going concern but, based on the audit evidence obtained, the …
… significant doubt on the entity’s ability to continue as a going concern. A material uncertainty exists when the magnitude …
… significant doubt on the entity’s ability to continue as a going concern and that the financial report does not adequately …
… of its assessment of the entity’s ability to continue as a going concern. Some financial reporting frameworks may provide …
… significant doubt on the entity’s ability to continue as a going concern are identified after the auditor’s risk assessments …
… assessment of the entity’s ability to continue as a going concern involves making a judgement, at a particular point …