Câu 61: AUD: CPA Auditing and Attestation Exam

Which of the following audit procedures most likely would assist an auditor in identifying conditions and events that may indicate substantial doubt about an entity's ability to continue as a going concern?

1. A. Reading the minutes of meetings of the stockholders and the board of directors. — đáp án hiện tại
2. B. Comparing the market value of property to amounts owed on the property.
3. C. Reviewing lease agreements to determine whether leased assets should be capitalized.
4. D. Inspecting title documents to verify whether any assets are pledged as collateral.