دور و مسؤولية المدقق الخارجي في تقييم قدرة المؤسسة على الاستمرار حسب المعيار الدولي للتدقيق رقم 570

الملخص EN

The continuity of the institution is an important accounting assumption, and because of its importance for stakeholders, which are difficult to predict the continuity of the institution, the accounting and auditing bodies have obliged the auditor to evaluate the going concern assumption.

The purpose of this study was to highlight the role and responsibility of the external auditor in evaluating the ability of the entity to continue the activity, according to ISA 570 “Going concern”.

The study concluded that management is the first responsible for evaluating continuity.

The role of the auditor is to assess and evaluate the validity of the evaluation conducted by management, and to follow some procedures in case of doubt in the continuity, based on a set of indicators mentioned by the standard.

His responsibility is to gather sufficient evidence of continuity, in order to express an opinion about going concen assumption.

However, ISA 570 noted that the absence of any reference in the auditor's report to doubt the continuity is not a guarantee that the entity is viable.