Page 16 - GOING CONCERN AND RELATED ISSUES
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GOING CONCERN AND RELATED ISSUES
Trading whilst Insolvent (continued...)
Auditing Professions Act
Reportable Irregularity
• If an entity trades recklessly, fraudulently or with the
intent to defraud then this amounts to an unlawful act,
and if the company is subject to an audit this must be
evaluated as a potential RI.
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