Going concern hypothesis in auditing SMEs, as a tool - Contreras Estupiñan, Hector David
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Companies should perform with the appropriate technical support and tools designed for this purpose, a diagnosis of their current and prospective situation, their organizational performance. The purpose of this diagnosis is to identify the capacity to face risks and reduce uncertainty, to define the strategic and management projects to be carried out for at least a prudent period of time, in which it can be concluded that the financial information and reports have been prepared under the going concern or going concern hypothesis.

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Produktbeschreibung
Companies should perform with the appropriate technical support and tools designed for this purpose, a diagnosis of their current and prospective situation, their organizational performance. The purpose of this diagnosis is to identify the capacity to face risks and reduce uncertainty, to define the strategic and management projects to be carried out for at least a prudent period of time, in which it can be concluded that the financial information and reports have been prepared under the going concern or going concern hypothesis.
Autorenporträt
Expert-comptable, spécialiste en gestion des cadres supérieurs, titulaire d'un master en gestion des organisations et d'un master en gestion générale de l'IEP de Madrid (Espagne). Expérience en matière d'audit et de conseil, d'émission et de présentation de rapports financiers, fiscaux et de comptabilité de gestion.