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  • ContentsContents
  • Article InfoArticle Info
  • CiteCite
  • MetricsMetrics
  • CommentComment
  • RelatedRelated
  • TabsTabs
  • RefsRefs
  • CitedCited
  • Article title
  • Abstract
  • Keywords
  • Relevance for practice
  • 1. Introduction
  • 2. Supervisory body expectations
  • 3. Methodology/ Research
    • 3.1. Sample
    • 3.2. Accounting principles and auditing standards used
  • 4. Results
    • 4.1. Going-concern paragraph, auditor’s opinion and significant judgements and estimates
      • 4.1.1. Going concern paragraph
      • 4.1.2. Auditor’s opinion
      • 4.1.3. Key audit matters
      • 4.1.4. Significant judgements and estimates
    • 4.2. Governmental assistance and income taxes
    • 4.3. Leases
    • 4.4. Impairments
  • 5. Conclusion and Recommendations
  • Literature
  • Appendix 1: Research sample
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