Ocena założenia o kontynuacji działalności przedsiębiorstwa z punktu widzenia biegłych rewidentów
Assessment of the going concern assumption through the eyes of certified auditors

Summary/Abstract: The aim of this article is to present the going concern assessment through the eyes of certified auditors and to show examples of logistic functions that may be used by certified auditors in this assessment. As a result of performed research, nine out of ten certified auditors stated that assessment of the going concern assumption was crucial for the audit of financial statements. At the same time, only three certified auditors indicated that they knew what the discriminatory models were and stated that they understood the way they work, and only one person confirmed that he had used such models when assessing the going concern assumption. In addition, despite the growing use of discriminatory analysis to assess the financial standing of businesses, the currently estimated models were not intended to be used directly by certified auditors. Taking this into consideration, the attempts to create discriminatory models for certified auditors is not a trivial task and remains an attractive area for scientific research. The logistic functions that are presented in the article were developed based on studies performed on a sample of 545 financial statements published by 140 companies registered in Warsaw Courts, among which 80 actually went bankrupt, and based on information received during interviews with ten certified auditors actively practicing their profession. The conducted research made it possible, among others, to identify discriminatory functions that meet the requirements of certified auditors, as well as check their usability.

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