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CPA Going Concern Audit Evidence and Observations - January 2016

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CLIENT NAME:_________________________ Date Completed:
FOR THE PERIOD ENDED: ______________________ Completed By:
SUBJECT: Going Concern Reviewed By:


8 Audit evidence

9.1 Assessement of sufficiency of cash resources

Carry out procedures to assesse the sufficiency of cash resources to meet the working capital requirement 6 to 12 months from the Balance sheet date.

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Standard (Non-IT) Audit Program

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