References
- Agulhas, B., (2020). The Impact of COVID-19 on the Auditor’s Report: Going Concern, IRBA, https://www.irba.co.za/upload/COVID-19%20Newsletter%20Auditors%20Report.pdf
- COVID-19 impacts on going concern assessments (2020). BDO USA, LLP, https://www.bdo.com/getattachment/0881a0c9-0464-4b26-9c89-f054c212a77b/attachment.aspx?ASSR_ARAS_COVID-19-Impacts-on-Going-Concern-Assessments_bifold_web.pdf
- Dohrer, B., (2020). Going concern tips for auditors during the pandemic, Journal of Accountancy, https://www.journalofaccountancy.com/news/2020/apr/going-concern-tips-for-auditors-during-coronavirus-pandemic.html
- FRC (2020a). Guidance for auditors and matters to consider where engagements are affected by coronavirus (COVID-19), COVID-19 Bulletin March, https://www.frc.org.uk/about-the-frc/covid-19/covid-19-bulletin-march-2020
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- IAASB (2020a). Going Concern in the Current Evolving Environment – Audit Considerations for the Impact of COVID-19, https://www.ifac.org/system/files/publications/files/IAASB-Staff-Alert-Going-Concern-April-2020.pdf
- IAASB (2020b). Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19, Microsoft Word - Staff Alert - Audit Considerations Arising from Changes Due to Coronavirus (ifac.org)
- ICAEW (2020). Coronavirus (COVID-19): considering going concern – a guide for auditors, https://www.icaew.com/technical/audit-and-assurance/professional-scepticism/coronavirus-considering-going-concern/coronavirus-covid19-considering-going-concern-a-guide-for-auditors
- Jemović, M., Đorđević, M. & Radojičić, J. (2019). The Role of Audit and Credit Rating Agencies in the Assessment of Company Creditworthiness with Special Focus on Banks, Facta Universitatis Series: Economics and Organization Vol. 16, No 1, 89–10110.22190/FUEO1901089J
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- International Accounting Standard 1 – Presentation of Financial Statements, https://www.ifrs.org/issued-standards/list-of-standards/ias-1-presentation-of-financial-statements/
- International Standard on Auditing 570 (Revised) Going Concern, (Effective for audits of financial statements for periods ending on or after December 15, 2016) https://www.ifac.org/system/files/publications/files/ISA-570-(Revised).pdf
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- ACCA (2020). Some implications in outline of the COVID 19 emergency of corporate reporting, https://www.accaglobal.com/hk/en/cam/coronavirus/corpreportingcovid19.html