ARTICLES - Corporate Governance-Auditing - FORGE THE RIGHT RELATIONSHIP - Outside auditors have a role to play in preventing financial statement fraud and can work cooperatively with a company's audit committee to promote frank communication, sound accounting principles and dedication to high-quality financial reporting.
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|Authors:||Hnatt, Kelly M.|
Journal of accountancy : publication of the American Institute of Certified Public Accountants. - Jersey City, NJ : Inst., ISSN 0021-8448, ZDB-ID 2193590. - Vol. 191.2001, 5, p. 49-56
AUDITING - LEGAL UPDATE - Deepening Insolvency: An Emerging-Threat? The deepening insolvency theory may create increased legal risk for auditors, particularly those who work with troubled businesses. In some cases, the theory may fuel additional scrutiny of the auditor's consideration of an entity's ability to continue as a going concern.
Hnatt, Kelly M., (2008)
Weston, Burns H., (1987)
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