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جميع الحقوق محفوظة ـ اإلعتداء عىل حق املؤلف 109 بالنسخ أو الطباعة يعرض فاعله للمسائلة القانونية(c)To conclude, based on the audit evidence obtained, the degree of Significance of these conditions on the entity`s ability to continue as a going concern. (a) To obtain sufficient appropriate audit evidence regarding the appropriateness of management’s use of the going concern assumption in the preparation of the financial statements (d) To determine the implications for the auditor’s report Auditors’ assessment for their client firms going concern comes as integral part of their auditing of their clients’ annual financial statements not as independent audit service. Also Giving a clean opinion is not a guarantee that the firm will not cease to operate, or go bankrupt neither giving modified opinion related to going concern means that the firm will definitely cease to operate. He only sheds the light on situation the firm may or may not be facing The auditor cannot predict such future events or conditions. Accordingly, the absence of any reference to a material uncertainty about the entity’s ability to continue as a going concern in an auditor’s report cannot be viewed as a guarantee as to the entity’s ability to continue as a going concern Auditors use analytical procedures, discussions with management about potential financial difficulties, and their knowledge of the client’s business gained throughout the audit to assess the likelihood of financial failure within the next year. Auditors make that assessment initially as a part of planning but may revise it after obtaining new information. For example, an initial assessment of going concern may need revision if the auditor discovers during the audit that the company has defaulted on a loan, lost its primary customer, or decided to dispose of substantial assets to pay off loans.