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Going Concern Checklist - MONICPA.mn

Form AP 120 Index Reference_____ Going Concern Checklist Legal Company Name Client: Balance Sheet Date: Checklist Reviewed by: Date: Instructions: The purpose of this Checklist is to assist the auditor in evaluating information obtained during the audit to determine (1) whether substantial doubt has been raised about the company s continued existence as a Going Concern for a reasonable period of time and (2) the effect, if any, on disclosure in the financial statements and on the auditor s report.

Performed By Workpaper Reference (1) Restrictions on disposal of assets, such as covenants limiting such transactions in loan, or similar …

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