Going concern ναυτιλιακών επιχειρήσεων (external audit perspective)
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Keywords
Διεθνή Ελεγκτικά Πρότυπα ; Ναυτιλιακές επιχειρήσεις ; Δείκτες βιωσιμότητας ; Ελεγκτική ; Ναυτιλιακή οικονομική ; Shipping going concern indicatorsAbstract
The current Thesis examines the implementation of the International Standard of Audit 570, which refers to the responsibilities of the auditor regarding the going concern of the entity in a short-term period. At the beginning, the external audit perspectives are being presented as well as the International Audit Standards. Furthermore, a wide range of indicators such as shipping going concern indicators based on audited financial statement of a shipping company are taking place. The goal, ultimately, lies in exploring ways of implementation of the above mentioned standards regarding the sustainability of the shipping company.