Academic efforts have been made at the international and local levels in an attempt to provide so... more Academic efforts have been made at the international and local levels in an attempt to provide solutions to minimize the probability that the auditor may fail to provide an appropriate opinion on his clients' firms going concern and thus increase the level of confidence of the financial statements' readers in its information and in the audit report. Consistent with these efforts, the current research aims to analyze theoretically and practically the extent to which auditors can use cash flow patterns to assess the ability of their clients' firms going concern. This assessment aims to determine the extent to which the eight cash flow patterns can be treated as indicators or professional judgment tools concerning the ability of their clients' firms going concern.
Academic efforts have been made at the international and local levels in an attempt to provide so... more Academic efforts have been made at the international and local levels in an attempt to provide solutions to minimize the probability that the auditor may fail to provide an appropriate opinion on his clients' firms going concern and thus increase the level of confidence of the financial statements' readers in its information and in the audit report. Consistent with these efforts, the current research aims to analyze theoretically and practically the extent to which auditors can use cash flow patterns to assess the ability of their clients' firms going concern. This assessment aims to determine the extent to which the eight cash flow patterns can be treated as indicators or professional judgment tools concerning the ability of their clients' firms going concern.
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