| Journal Call no. | HF5601.N43 |
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| Author | Simmons, Richard S. |
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| Article Title | The auditor's role in the face of going concern uncertainties : is SAS 600 compatible with Hong Kong auditors' perceptions? / Richard S. Simmons ... [et al.]. |
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| Is Part Of | The Hong Kong accountant ; v.5, no.6, Nov/Dec 1994, p.78-81, illus. |
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| Abstract | Discusses the role of auditors in facing going concern uncertainties. A questionnaire survey has been conducted to investigate whether the changes in reporting are compatible with the expectations of Hong Kong auditors and whether they are appropriate for the territory. The results are presented in the article. |
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