1.0ARChttps://eaa-online.org/arcJan Bouwenshttps://eaa-online.org/arc/blog/members/96/rich600338<blockquote class="wp-embedded-content" data-secret="ykK6Vr8hAr"><a href="https://eaa-online.org/arc/blog/2021/01/21/going-concern-not-point-range/">Going concern is not a point but a range</a></blockquote><iframe sandbox="allow-scripts" security="restricted" src="https://eaa-online.org/arc/blog/2021/01/21/going-concern-not-point-range/embed/#?secret=ykK6Vr8hAr" width="600" height="338" title="“Going concern is not a point but a range” — ARC" data-secret="ykK6Vr8hAr" frameborder="0" marginwidth="0" marginheight="0" scrolling="no" class="wp-embedded-content"></iframe><script> /*! This file is auto-generated */ !function(d,l){"use strict";l.querySelector&&d.addEventListener&&"undefined"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!/[^a-zA-Z0-9]/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret="'+t.secret+'"]'),o=l.querySelectorAll('blockquote[data-secret="'+t.secret+'"]'),c=new RegExp("^https?:$","i"),i=0;i<o.length;i++)o[i].style.display="none";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute("style"),"height"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):"link"===t.message&&(r=new URL(s.getAttribute("src")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener("message",d.wp.receiveEmbedMessage,!1),l.addEventListener("DOMContentLoaded",function(){for(var e,t,s=l.querySelectorAll("iframe.wp-embedded-content"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute("data-secret"))||(t=Math.random().toString(36).substring(2,12),e.src+="#?secret="+t,e.setAttribute("data-secret",t)),e.contentWindow.postMessage({message:"ready",secret:t},"*")},!1)))}(window,document); //# sourceURL=https://eaa-online.org/arc/wp-includes/js/wp-embed.min.js </script> It is more than year ago that Sir Donald Brydon published his famous review where he introduced the notion of deserved confidence. One of the most contentious elements of audited reports pertains to the going-concern opinion of auditors.  Auditors are scorned  if a company goes bankrupt despite the fact that the auditor gave a clean […]