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Decision Tree Tool for Auditors’ Going Concern Assessment in Spain

Beretta Custodio, Cleber Henrique; Gu, Yu; Portela González, José (2022-10-01)

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Decision tree tool for auditors’ going concern assessment in Spain

Beretta Custodio, Cleber Henrique; Gu, Yu; Portela González, José (31/12/2022)

DOI: 10.4192/1577-8517-v22_7 The COVID-19 pandemic increased uncertainty about the financial future of many organizations, and regulators alerted auditors to be increasingly skeptical in assessing an entity’s ability to ...
Decision tree tool for auditors’ going concern assessment in Spain

Beretta Custodio, Cleber Henrique; Gu, Yu; Portela González, José (31/12/2022)

DOI: 10.4192/1577-8517-v22_7 The COVID-19 pandemic increased uncertainty about the financial future of many organizations, and regulators alerted auditors to be increasingly skeptical in assessing an entity’s ability to ...