A proposed framework for the application of Financial Analysis in Measuring the Ability of Enterprises to Continue To Engage In Activity from the Viewpoint of the Auditor
Dr. Alfateh Al-Amin A/Rahim El-Faki

This study is based on a proposed framework of the application of financial analysis to guide auditors when assessing the assumption of continuity as one of the accounting assumptions that builds upon Auditor to his opinion. The researcher has reached a number of conclusions; The enterprises that are experiencing problems in repaying its obligations in the short term means the inability to continuity in the term, but does not necessarily mean that their inability to continuity in the long term as it is possible to continue to engage in business in the long term, The International Auditing Standard No. (570) and statement of auditing standards SAS No. (59) contain clear guidance for the auditors can be guided them to identify the extent of continuity of enterprises to engage in the activity.

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