تطبيق معيار التدقيق الدولي 570 لتحقيق فرض الاستمرارية باستخدام الوظيفة التنبؤية للمعلومات المحاسبية : دراسة حالة شركة الإسمنت بسور الغزلان (SCSEG)‎

Abstract EN

570.

The study aims to highlight the importance of the predictive function of accounting information by relying on forecasting models of financial failure in order The study aims to highlight the importance of the predictive function of accounting information by relying on forecasting models of financial failure in order to achieve assumption continuity by the external auditor accordingly with ISA N° 570, as the auditor is required to indicate the institution's continuing in the future in order to serve Interested parties, such as shareholders and lenders, where the auditor can make this assumption through models specially prepared for this purpose and highly predictive.

the researcher concluded, by exploiting the accounting information of the (scseg) company in SEG, that the models of Kida and Sherod predict the institution's ability to continue in the foreseeable future, and that its financing and investment policy is appropriate, and that this situation makes the external auditor prepare his report without reservation about its continuity and does not have to Modify his plan to review it.