Sökning: "Type II misclassification"

Hittade 1 uppsats innehållade orden Type II misclassification.

  1. 1. To issue or not to issue a going concern opinion : A study of factors and incentives influencing auditors’ ability and decision to issue going concern opinions

    Master-uppsats, Uppsala universitet/Företagsekonomiska institutionen

    Författare :Elin Nordholm; Anette Björkstrand; [2014]
    Nyckelord :Going concern; Auditors; Management; Type I misclassification; Type II misclassification; Regulation; Competence; Independence; Litigation; Reputation;

    Sammanfattning : If auditors question a company’s ability to continue existing, they should issue a going concern opinion in the audit report. Whether or not auditors will issue a going concern opinion depends on auditors’ ability to identify going concern problems, as well as their decision whether or not to issue going concern opinions. LÄS MER