Company’s Financial Condition Representing Going Concern Audit Opinion Issue Implication for Substitution Public Accounting Firm (Survey at Public Accounting Firms in Jabodetabek)
Abstract:Clients who have the potential to get a going concern audit opinion are very likely to find auditors with lower quality so that they can provide an opinion that a client supports in accordance with the company's financial condition. The purpose of this study is to determine how big the company's financial condition represents going concern audit opinion issuance and how enormous the implications of going concern audit opinion issuance are for substitution public accounting firm. The method used in this researc… Show more
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