The auditor's role in the face of going concern uncertainties : Is SAS 600 compatible with auditors' perceptions ?

Richard S. SIMMONS, Nancy ELLIS, T. Y. CHENG, Phyllis MO, Patrick HO

    Research output: Journal Publications › Journal Article (refereed)

    Original languageEnglish
    Pages (from-to)78-81
    Number of pages4
    JournalThe Hong Kong Accountant
    Volume5
    Issue number6
    Publication statusPublished - Nov 1994

    Fingerprint

    Questionnaire survey
    Auditors
    Uncertainty
    Response rate
    Going concern

    Bibliographical note

    Editor's Remarks: This paper is prepared according to the findings of a questionnaire survey with 30 usable responses represent a response rate of 67%.

    Cite this

    SIMMONS, Richard S. ; ELLIS, Nancy ; CHENG, T. Y. ; MO, Phyllis ; HO, Patrick. / The auditor's role in the face of going concern uncertainties : Is SAS 600 compatible with auditors' perceptions ?. In: The Hong Kong Accountant. 1994 ; Vol. 5, No. 6. pp. 78-81.
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    note = "Editor's Remarks: This paper is prepared according to the findings of a questionnaire survey with 30 usable responses represent a response rate of 67{\%}.",
    year = "1994",
    month = "11",
    language = "English",
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    pages = "78--81",
    journal = "The Hong Kong Accountant",
    issn = "1029-3892",
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    SIMMONS, RS, ELLIS, N, CHENG, TY, MO, P & HO, P 1994, 'The auditor's role in the face of going concern uncertainties : Is SAS 600 compatible with auditors' perceptions ?', The Hong Kong Accountant, vol. 5, no. 6, pp. 78-81.

    The auditor's role in the face of going concern uncertainties : Is SAS 600 compatible with auditors' perceptions ? / SIMMONS, Richard S.; ELLIS, Nancy; CHENG, T. Y.; MO, Phyllis; HO, Patrick.

    In: The Hong Kong Accountant, Vol. 5, No. 6, 11.1994, p. 78-81.

    Research output: Journal Publications › Journal Article (refereed)

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    T1 - The auditor's role in the face of going concern uncertainties : Is SAS 600 compatible with auditors' perceptions ?

    AU - SIMMONS, Richard S.

    AU - ELLIS, Nancy

    AU - CHENG, T. Y.

    AU - MO, Phyllis

    AU - HO, Patrick

    N1 - Editor's Remarks: This paper is prepared according to the findings of a questionnaire survey with 30 usable responses represent a response rate of 67%.

    PY - 1994/11

    Y1 - 1994/11

    M3 - Journal Article (refereed)

    VL - 5

    SP - 78

    EP - 81

    JO - The Hong Kong Accountant

    JF - The Hong Kong Accountant

    SN - 1029-3892

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    SIMMONS RS, ELLIS N, CHENG TY, MO P, HO P. The auditor's role in the face of going concern uncertainties : Is SAS 600 compatible with auditors' perceptions ? The Hong Kong Accountant. 1994 Nov;5(6):78-81.