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Going concern hypothesis in auditing SMEs, as a tool: Risk management as a business activity involving the establishment of goals and objectives - Couverture souple

Contreras Estupiñan, Hector David

 
9786206526490: Going concern hypothesis in auditing SMEs, as a tool: Risk management as a business activity involving the establishment of goals and objectives

Synopsis

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.

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