ASPEK-ASPEK DALAM PEMBERIAN OPINI AUDIT GOING CONCERN
ABSTRACT: Going concern audit
opinion or reasonable opinion without exception with explanatory paragraphs is
one of the five audit opinion expressed
in the auditor’s
report. Going concern
opinion is the
opinion which suggests
that the existence of reasonable
doubt on the continuity of enterprises company auditors and the exixtence of
opportunities for companies to bankruptcy. Conditions for companies that
suffered losses are repeated and the inability of the company to meet
short-term obligations may
give rise to
uncertainty with respect
to it’s business
continuity company. The company
is likely to
get going concern
audit opinion because
of some condition
as follows: quality
audit, financial condition of
the company, the
audit opinion in
previous years, and
the growth of
the company. An
independent and competent
auditors have high quality. Financial condition of the company, the audit
opinion in previous years, and the company’s growth dependns on the company’s
ability in running his business.
Keywords: Going Concern Opinion, Quality Audit, The
Company’s Financial Condition, The Previous Year’s Audit Opinion, The Growth Of
The Company
Penulis: MARIA ANJELINA
SOEWIYANTO
Kode Jurnal: jpakuntansidd120068
