Odpowiedzialność za zagrożenie kontynuacji działania przedsiębiorstwa i skutki zagrożenia
Going concern in jeopardy – responsibility and consequences

Summary/Abstract: The aim of this paper is synthetic presentation of the problem of responsibility in a situa-tion when an enterprise's continuing in operational existence is threatened, and discussion of the effects of such a situation. Under current regulations it is the manager of a business entity that is responsible for proper preparation of financial statements and validity of assuming the enterprise to be a going concern. As the manager's assessment may be biased, the auditor has a major role in providing reliable information on the validity of a going concern assumption. Causes of future operation of an enterprise being endangered may be classified into internal and external. Early recognition and diagnosing of threats makes possible elimination of inter-nal causes. Continuous up-to-date financial analysis plays on important role in predicting possible threat to an enterprise's continuing in existence. Not only traditional methods but also a multidimen-sional discriminant analysis may be used for this purpose.

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