Auditor's considerations when a question arises about an entity's continued existence; Statement on auditing standards, 034

Authors

American Institute of Certified Public Accountants. Auditing Standards Board

Files

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.

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

Recommended Citation

American Institute of Certified Public Accountants. Auditing Standards Board, "Auditor's considerations when a question arises about an entity's continued existence; Statement on auditing standards, 034" (1981). Statements on Auditing Standards. 33.
https://egrove.olemiss.edu/aicpa_sas/33