Going Concern: Revisorpåtegning
Forfatter
Bundgaard, Dennis Buus
Semester
4. semester
Uddannelse
Udgivelsesår
2013
Afleveret
2013-10-09
Antal sider
116
Abstract
Dette speciale undersøger, hvordan revisorer forholder sig til going concern-forudsætningen i revisorpåtegningen året før virksomheder, der senere går konkurs. Going concern betyder antagelsen om, at virksomheden kan fortsætte driften i den nærmeste fremtid (typisk mindst 12 måneder). Når der er betydelig usikkerhed om fortsat drift, skal revisor overveje, hvordan det kommunikeres i påtegningen. Specialet analyserer formuleringer og placering af udsagn i revisorpåtegninger for at vurdere, om risici for fortsat drift blev fremhævet, hvor klart de blev beskrevet, og hvilken vægt advarslerne fik. Formålet er at belyse, hvor rettidig og tydelig revisors kommunikation var over for brugere af regnskabet som investorer, långivere og medarbejdere, samt at drøfte mulige forklaringer på forskellige praksisser og konsekvenserne for tilliden til regnskabsaflæggelsen.
This thesis examines how auditors address the going concern assumption in audit reports in the year before companies that later go bankrupt. Going concern is the assumption that a company can continue operating in the near future (typically at least 12 months). When there is significant uncertainty about continued operations, the auditor must consider how to communicate this in the audit report. The study analyzes the wording and placement of statements in audit reports to assess whether risks to continued operations were highlighted, how clearly they were described, and how strongly any warnings were emphasized. The aim is to shed light on the timeliness and clarity of auditor communication to users of financial statements, such as investors, lenders, and employees, and to discuss possible reasons for differing practices and the implications for trust in financial reporting.
[Dette resumé er genereret ved hjælp af AI]
Emneord