- NY Credits : 1.0
- TX Credits : 1.0
SAS 132 on Going Concern
Jennifer F. Louis, CPA takes a look at the new audit guidance and the reporting responsibilities of auditors on going concern assessments.
Upon completion of this chapter, the user should be able to:
identify the guidance that applies to going concern audit questions,
identify the effective date and the statements to which the guidance applies,
identify where a going concern issue would be located, and
list procedures specifically related to going concerns.