Dylematy analizy finansowej w ocenie zasadności kontynuacji działalności przedsiębiorstwa
Dylematy analizy finansowej w ocenie zasadności kontynuacji działalności przedsiębiorstwa

Summary/Abstract: Auditor decision making in the presence of going-concern uncertainties can be characterised as a two-stage process. Tje auditor will first recognise a company that has a potential going-concern problem. After recognising the problem status of a company, the auditor willthen decide whether or not a going-concern modification is appropriate. For this purpose auditor can make the most of the financial analysis in the field of performing the initial analysis of Balance Sheet, profit and Loss Account, Cash Flow Statement using Notes to the Accounts, using ratios (based on Balance Sheet and Profit and Loss Account) to evaluate liquidity, gearing, efficiency and profitability of an entity, recognising symptoms threatening continuity of an entity's life. But in the practice this make unfortunately the problems.

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