What key knowledge do i need to have in areas like going concern and management representations?
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AAKey knowledge points
Practice questions that I have done on these subjects include, defining going concern, stating the responsibilities of management and the auditor with respect to going concern, items that may be included in managment representations and the form that representations may take (eg letter written by auditor and signed by managment or signed minutes of meetings where representaions were made orally).
thanx snowbored
Financial, operating and other indicators of going concern problems
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