Statements on Auditing Standards

Files

Download

Download Full Text (1.1 MB)

Description

When the continued existence of an entity is imperiled, there is heightened concern about the recoverability and classification of recorded asset amounts and the amounts and classification of liabilities. This Statement provides guidance regarding the auditor's considerations when information comes to his attention that raises a question about an entity's ability to continue in existence.

ISBN

sas34 with cover

Publication Date

1981

Relational Format

pamphlet

Keywords

Auditing -- Standards -- United States; Going concern (Accounting)

Disciplines

Accounting | Taxation

Comments

Copyright and permission to reprint held by: American Institute of Certified Public Accountants

Auditor's considerations when a question arises about an entity's continued existence

Share

COinS
 
 

To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.