CD-ROM
The Effect of Company Size for Auditors in Providing Going-Concern Auditors Opinion (CD + Cetak)
Companies that go public must report their audited financial statements to the public. In audited financial statements, the auditors give their opinion on the company's financial statements. In this final report, the author explains about audit and modified audit opinion, namely Going-Concern audit opinion. There are several things that can influence auditors in giving Going-Concern audit opinion, one of which discussed in this final report is company size. The size of company will affect auditors in providing Going-Concern audit opinion. First, the larger the company, the more assets it has to maintain the company's activities so that it will negatively affect the Going-Concern audit opinion. Second, companies with large assets will be able to more easily obtain loans or capital used to conduct business activities.
Key Words: Going-Concern Opinion, Company Size.
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