مجلة الاقتصاد والمالية
Volume 11, Numéro 2, Pages 260-276
2025-06-01

Bankruptcy Forecasting Models As A Tool Of Isa 520 “analytical Procedures” -application Of The Zmijewski Model To The El-aurassi Hotel Chain During The Period 2018 - 2023 -



Authors : Kidaouene Abou Bakr Essedik .

Abstract

This study aims to determine the role of the Zmijewski bankruptcy forecasting model, which is considered as one of the tools of the International Standards on Auditing ISA520, because it is a mathematical equation that includes a set of financial ratios, which is a tool of analytical procedures, so that by dropping our study on the El-Aurassi Hotel Chain, which is one of the companies listed on the Algiers Stock Exchange, and therefore its financial statements are characterized by reliability and accuracy. Our study concluded that the Zmijewski model is an effective tool that facilitates the work of the external auditor in predicting bankruptcy, and the study also concluded that the El-Aurassi Hotel Chain is not exposed to bankruptcy during the years of our study (2018-2023).

Keywords

ISA 520 ; Bankruptcy ; Forecasting ; ZMIJEWSKI ; El-Aurassi

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