مجلة إقتصاد المال والأعمال
Volume 10, Numéro 1, Pages 1133-1146
2025-04-17
Going Concern Assessment And Reporting-influencing Factors
Authors : Boumissa Hanane . Terriche Noudjoud .
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. The study 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.
Keywords
Continuity of companies ; Influencing Factors ; auditors ; Audited companies ; Audit environment
Les articles similaires
Nedjai Malika
.
Dakhane Mourad
.
pages 453-470.
Kadri Abdelkader
.
pages 301-325.
Nedjai Malika
.
Dakhane Mourad
.
pages 256-270.
