Going Concern Assessment And Reporting-influencing Factors

Abstract

The external auditor's report on the continuity of companies is very important for the parties that have a relationship with those companies, especially shareholders, creditors, suppliers and customers, by alerting them to the possibility of the failure of those companies and then enabling them to take the necessary preventive measures before their total failure occurs. Thestudy aimed to study the obstacles facing the auditor when assessing the ability of audited companies to continue their activity, as well as when alerting to that, through studying a sample of external auditors in Algeria. The results indicate that there are obstacles related to the auditor, obstacles related to the audited company, and other obstacles related to the environment in which he carries out his mission