أهمية أستخدام نماذج التنبؤ بالفشل المالي في تقييم قدرة الشركات على الأستمرار أو فشلها المالي

Abstract EN

After the collapse of many international companies in the shadow of financial crises in the last two decades of this century and to charge the departments of companies and external auditors in the failure to provide early warning of the possibility of the collapse of these companies , it has been focused the attention of professional organizations , accountants and auditing related parties towards the interest in finding ways and means to predict a capacity of companies to continue their activity or financial failure in future periods These are the models of predicting the ability of companies to continue or financial failures .

Hence , the importance of the use of these models by management of companies and external auditors in light of their legal and professional obligations imposed by professional standards which was imposed by the international professional standards to predict the ability of companies to continue or failure in future ,where it has been studied several methods of timely prediction of companies and the study made several recommendations , most important of which is the need to adhere to the standards of professional accountants and international and local auditing ,which emphasize the use of all procedures and means of which assess the ability of companies to continue or fail financially