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- Code of Obligations, Art. 958aAccounting is based on the assumption that the company will continue its activities…
- Firm audit manual · 7.2Indicators of doubt include recurring losses, negative operating cash flows and…
- Engagement file · Q3 reviewLoan covenants renegotiated; liquidity forecast covers the next nine months.
- Auditing standard · Going concernManagement's assessment should cover at least twelve months from the balance sheet date…
- Internal guide · ReportingUncertainties about continuation must be disclosed in the notes to the financial…