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Chapter seven
Auditor responsibilities regarding Going Concern in the Era of
industrial revolution 4.0
In this chapter we will cover the following points
1. Why we study this, Topic?
2. The definition of Going Concern
3. How is going concern determined?
4. What is the Management responsibility related to going concern
5. What is meant by Substantial Doubt about Going Concern?
6. What are the Auditor responsibilities regarding Going concern?
7. What are the Auditing standards related to going concern?
8. What are the Auditor Roles regarding Going concern according to
auditing standards?
9. Means of Narrowing audit expectation gap in Egypt
10. Going concern & it`s tools in time of big data
11. Using Bankruptcy prediction models
Why we study this, Topic?
In order to narrow the expectation gap that exist between What Users
(Needs and wants) & What Auditors (actually provide), By enhancing the
Current roles and responsibilities of the auditor regarding the subject, as a
mean of lowering the Deficient Performance gap related to auditors’ actual
performance according to the existing standards in the light of user`s
unreasonable expectations
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جميع الحقوق محفوظة ـ الإعتداء على حق المؤلف بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية
