Course Description
Course publication/revision date: This course was updated on 2/22/2024.
One of the most essential elements of an audit is the determination of whether a client can continue as a going concern. This course helps the auditor navigate through the going concern topic by covering all related accounting and auditing pronouncements and providing multiple disclosure examples. It also itemizes a number of best practices to improve the process of identifying going concern situations and evaluating management remediation plans.
