The company in operation with audit reports the going business hypothesis based on audit reports

Abstract:

The going concern hypothesis assumes the financial sustainability of the company in the future, being important the professional judgment of the auditor who affirms the reasonableness of the financial information in all its material aspects and promotes cbkp_redibility in the global market. The audit report of 51 companies for the 2010-2020, period was analyzed, a logit regression and the Mann Whitney U test were applied with financial indicators. It is observed that ROA has a positive impact on the going concern assumption. The financial indicators analyzed are not that different before and during COVID.

Año de publicación:

2022

Keywords:

• Financial Audit
• ECUADOR
• Pandemia time
• financial indicators
• Going Business
• Audit reports
• Tourist company

Fuente:

google

scopus