Course outline:
This series of short live streamed modules will focus on topical issues of concern for the regulators, this module looking at going concern.
Going concern is a common area of weakness flagged by audit monitoring bodies and also Mercia’s file reviews, with issues concerning respective roles and responsibilities of clients and auditors, challenging of assumptions underpinning a going concern assessment and the quality of reporting and disclosures for going concern.
CPD Hours: 1
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