Auditing Contingencies and Going Concern Uncertainty – Testing for Completeness and Proper Disclosure (Z2-620)

Auditing Contingencies and Going Concern Uncertainty - Testing for Completeness and Proper Disclosure will provide tips and techniques for obtaining sufficient appropriate audit evidence to support conclusions related to contingencies and going concern uncertainty. Financial statements may contain significant uncertainties requiring special audit consideration for evaluating proper accounting and financial reporting treatment.

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