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Keywords: going concern
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Journal Articles
Issues in Accounting Education (2013) 28 (1): 77–92.
Published: 01 February 2013
.... This is an important discussion, since regulators have recently formally proposed to include non-GAAP measures in their overhaul of the auditor reporting model (Public Company Accounting Oversight Board [PCAOB] 2011). The case also familiarizes students with current auditing guidelines dealing with the going concern...