Accounting  |  Format: Flash

Going Concern Accounting and Auditing Issues

Course Overview
This course provides an overview of going concern accounting and auditing issues. This includes a discussion of indicators of going concern problems and differentiates between responsibilities of management and the auditor. This course also provides an overview of the respective accounting/auditing guidance that is applicable to going concern evaluations.

Learning Objectives
Upon successful completion of this segment, you should be able to:

  • Recognize potential indicators of going concern problems
  • Differentiate between responsibilities of management and the auditor related to going concern
  • Identify an accountant's responsibilities in accordance with SSARS 24

    Catalog Number: 99FLE49
    CPE Credits: 1 Registry / 1 QAS
    Author: John M. Fleming, CPA, MBA
    Advanced Preparation:
    Course Level: Basic
    Field of Study: Accounting
    Content Partner: SmartPros Ltd.
    QAS: QAS Certified based on 50 minute hours.
    Course Type: Self-Study
    Minimum Passing Grade: 70%
    Soft/Hardware Reqs.:  Adobe Acrobat® Reader for the .pdf files
     56k or Greater Internet Connection
     Modern DHTML Compatible Browser
     Ram: 256 MB minimum
     Sound card with speakers/headphones
     Windows or Mac OS
    Release/Expiration Dates: Apr 23, 2019 / Apr 23, 2021