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Evaluation of Auditors' Going-Concern Risk in Family Businesses

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This article discusses recently altered mandates for auditors considering an entity's ability to continue as a going concern. The authors evaluate the appropriateness of these standards in engagements involving family firms and conclude that existing procedures are inadequate to assess the risks unique to family businesses. A detailed checklist of questions is proposed as warning signals in family businesses about problems affecting the going-concern status.
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Document Type: Research Article

Affiliations: 1: Part-time instructor in the Accounting Department, Oregon State University. 2: Director of the Family Business Program and professor of accounting, Oregon State University.

Publication date: March 1, 1992

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