Boumissa, HananeTerriche, Noudjoud2025-05-042025-05-042025-04-17Boumissa, Hanane. Terriche, Noudjoud . Going Concern Assessment And Reporting-influencing Factors. Journal of business and finance economy. Vol. 10. N. 01. 17 april 2025. faculty of economie commercial and management sciences. university of el oued .2543-3660https://dspace.univ-eloued.dz/handle/123456789/37898The 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 missionenContinuity of companiesInfluencing FactorsauditorsAudited companiesAuditenvironmentArticle