EVALUATİON OF GOİNG CONCERN ASSUMPTİONS İN THE FRAME OF FİNANCİAL REPORTS AND AUDİT REPORTS

Abstract

Businesses are units that provide economic benefits, businesses must continue their activities in order for these benefits to continue. At this point, going concern states that if the business is not established for a limited purpose or for a limited time, the business activities will continue unlimitedly, regardless of a period of time. In this study, within the framework of BDS 570 going concern, a regression model related to the auditors 'going concern view was created and the factors affecting the auditors' opinions were determined. In the application part of the study, Logistic Regression, Chi-Square and Mann - Whitney U tests were used. According to the findings obtained as a result of the study, it was determined that the previous audit report, cash ratio, short-term liabilities ratio, receivable turnover ratio were statistically effective and the important variables were the previous audit report and the short-term liabilities ratio.