Beam Journal of Economic Studies
Volume 10, Numéro 2, Pages 465-477
2026-09-15

The Altaman Model And Its Contribution To Supporting The External Auditor's Opinion On The Going Concern Of The Enterprise: A Case Study Of Orsim In Oued Rhiou, Relizane Province.



Authors : Benchehida Fadhila .

Abstract

This study aims to determine the extent to which the Al-Taman model contributes to supporting the external auditor's opinion on the going concern of the enterprise. The descriptive approach was used in the theoretical section, addressing concepts related to the external auditor's report and defining the Al-Taman model. The analytical approach was employed in the applied section, where the Al-Taman model was tested on ORSIM in Oued Rhiou using its financial data from 2019 to 2023. The study concluded that the Altman model is valid for predicting the financial failure of ORSIM. It found that the asset turnover and profitability ratios are low, indicating structural weaknesses that make it difficult to determine the company's situation.

Keywords

Altman model ; auditor's report ; external auditor ; financial failure prediction ; going concern

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