Journal of Business & Economic Policy

The Role of Financial Analysis in Measuring the Continuity of Enterprises from the Viewpoint of the Auditor
Dr. Alfateh Al-Amin A, Rahim El-Faki

Abstract
The study aims to try to design a framework to guide auditors when assessing the assumption of continuity as one of the accounting assumptions that builds upon Auditor to his opinion. Was reached many of the results of this study the most important; 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 U.S. auditing standards Bulletin 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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