Going concern hypothesis in auditing SMEs, as a tool

ISBN-13: 9786206526490 / Angielski / Miękka / 60 str.

Hector David Contreras Estupiñan

Opis

Companies should perform with the appropriate technical support and tools designed for this purpose, a diagnosis of their current and prospective situation, their organizational performance. The purpose of this diagnosis is to identify the capacity to face risks and reduce uncertainty, to define the strategic and management projects to be carried out for at least a prudent period of time, in which it can be concluded that the financial information and reports have been prepared under the going concern or going concern hypothesis.

O autorze

Certified Public Accountant, Specialist in Senior Management, Master in Organizational Management and Master in General Management with the IEP of Madrid (Spain). Experience in auditing and consulting work, issuance and presentation of financial, tax and management accounting reports.