Fortlevnadsbedömningen: Faktorer och information som är avgörande vid denna bedömning
Independent thesis Basic level (degree of Bachelor), 10 credits / 15 HE creditsStudent thesis
A company’s survival is of great interest not only for the company but also for its stakeholders. Therefore this study describe how and on what basis the continued existence of a company is assessed and if there are some specific features that affect this assessment. Furthermore, we had the intention to describe the complexity and essentiality of the evaluation according to the auditors. The study is therefore based on a deductive and qualitative method where six approved or authorized auditors have been interviewed. The results show that the evaluations are complicated, according to the auditors, because they deal with a subjective perception of the future. The auditors issued going concern opinions both on companies that had gone bankrupt as well as for companies that still were going, which shows the complexity of the evaluations. Although the auditors experience it afflictive to issue a going concern opinion, they also reported the going concern assessment as an important part of their audit. In order to make accurate assessments, the auditors not only base their opinion on financial reports of the company, they also said that the company’s internal information was significant. Some of the auditors use RS 570, whilst the rest instead claim that they use their experiences and skills as their most important tool. Furthermore, the auditors reported that the audit of a company’s going concern is more of an overall assessment, and there are no specific factors that determine the final statement. Nevertheless, the following factors appear to be crucial in the assessment: future plans, size of the company, numbers of customers, profitability, equity and liquidity. To review the information of the company is also important, as it may be exposed to subjective judging and manipulation by the corporate management.
Place, publisher, year, edition, pages
2011. , 45 p.
Social Behaviour Law
Samhälls-, beteendevetenskap, juridik, fortlevnad, fortlevnadsprincip, fortlevnadsbedömning, redovisning och revision
IdentifiersURN: urn:nbn:se:ltu:diva-58565Local ID: f2619c7b-2ef8-40de-8dbf-a8e49d0b6f05OAI: oai:DiVA.org:ltu-58565DiVA: diva2:1031953
Subject / course
Student thesis, at least 15 credits
Business Administration, bachelor's level
Validerat; 20110614 (anonymous)2016-10-042016-10-04Bibliographically approved