Auditor going concern reporting : (Record no. 257486)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 03299cam a22003378i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 21838010 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | BD-DhUL |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221114115515.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 201211s2021 enka b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2020054560 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780367649487 (hbk) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| Modifying agency | BD-DhUL |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5667.6 |
| Item number | .G45 2021 |
| 082 ## - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 657.452 |
| Item number | GEA |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Geiger, Marshall A. |
| 245 10 - TITLE STATEMENT | |
| Title | Auditor going concern reporting : |
| Remainder of title | a review of global research and future research opportunities / |
| Statement of responsibility, etc. | Marshall A. Geiger, Anna Gold and Philip Wallage. |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc. | London ; |
| -- | New York : |
| Name of publisher, distributor, etc. | Routledge, |
| Date of publication, distribution, etc. | 2021. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | xi, 168 p. : |
| Other physical details | ill. ; |
| Dimensions | 24 cm. |
| 365 ## - TRADE PRICE | |
| Price type code | GBP |
| Price amount | 120.00 |
| 490 0# - SERIES STATEMENT | |
| Series statement | Routledge studies in accounting. |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Auditor reporting on going-concern-related uncertainties remains one of the most challenging issues faced by external auditors. Business owners, market participants and audit regulators want an early warning of impending business failure. However, companies typically do not welcome audit opinions indicating uncertainty regarding their future viability. Thus, the auditor's decision to issue a "going concern opinion" (GCO) is a complex and multi-layered one, facing a great deal of tension. Given such a rich context, academic researchers have examined many facets related to an auditor's decision to issue a GCO. This monograph reviews and synthesizes 182 recent GCO studies that have appeared since the last significant review published in 2013 through the end of 2019. The authors categorize studies into the three broad areas of GCO 1) determinants, 2) accuracy, and 3) consequences. As an integral part of their synthesis, they summarize the details of each study in several user-friendly tables. After discussing and synthesizing the research, they present a discussion of opportunities for future research, including issues created or exacerbated as a result of the global COVID-19 pandemic. This monograph will be of assistance to researchers interested in exploring this area of auditor responsibility. It will also be of interest to auditing firms and individual practitioners wanting to learn what academic research has examined and found regarding this challenging aspect of audit practice. Auditing standard-setters and regulators will find it of interest as the authors review numerous studies examining issues related to audit policy and regulation, and their effects on GCO decisions. The examination of GCO research is extremely timely given the financial and business disruption caused by the worldwide COVID-19 pandemic. This unprecedented global event has caused companies, auditors and professional bodies to revisit and reassess their approach to going concern, and to think even more deeply about this fundamental business imperative"-- |
| Assigning source | Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditors' reports. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Auditing. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Gold, Anna. |
| Relator term | jt. aut. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Wallage, Philip. |
| Relator term | jt. aut. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Online version: |
| Main entry heading | Geiger, Marshall A., |
| Title | Auditor going concern reporting |
| Place, publisher, and date of publication | New York : Routledge, 2021. |
| International Standard Book Number | 9781003127093 |
| Record control number | (DLC) 2020054561 |
| 906 ## - LOCAL DATA ELEMENT F, LDF (RLIN) | |
| a | 7 |
| b | cbc |
| c | orignew |
| d | 1 |
| e | ecip |
| f | 20 |
| g | y-gencatlg |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | |
| Koha item type | Books |
| Price effective from | Date last seen | Permanent Location | Not for loan | Date acquired | Source of classification or shelving scheme | Koha item type | Lost status | Withdrawn status | Copy number | Source of acquisition | Collection code | Damaged status | Shelving location | Barcode | Current Location | Public note | Full call number |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2022-11-13 | 2022-11-13 | Dhaka University Library | 2022-07-21 | Books | 1 | Purchased | Non Fiction | General Stacks | 525391 | Dhaka University Library | Accounting & Information Systems | 657.452 GEA | |||||
| 2022-11-13 | 2022-11-13 | Dhaka University Library | 2022-07-21 | Books | 2 | Purchased | Non Fiction | General Stacks | 525392 | Dhaka University Library | tr. to Accounting & Information Systems | 657.452 GEA |