November 15, 2025Audit FinanciarOpen Access

Can Auditors Predict the Future of a Company? The Audit Opinion and the Certainty of Going Concern Assessment

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Transparency of financial statements improves investor confidence, while additional factors affect auditor assessments.
Findings revealed the importance of factors beyond finances, including previous opinions and industry context.
Assessment of audit reports from 27 companies across Manufacturing sector highlights operational continuity challenges.
Results underscore the auditor's role in enhancing market confidence through robust going concern assessments.

Authors

DCDorotheea Beatrice Ruxandra ChioseaWest University of Timişoara CHCamelia-Daniela HATEGAN

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Implication

Analysis shows that increasing transparency and various factors support auditor assessments of company continuity while impacting investor confidence.

Cite This Study

Chiosea et al. (2025) studied this question.

synapsesocial.com/papers/69251994c0ce034ddc353867 https://doi.org/10.20869/auditf/2025/180/025

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Implication

Analysis shows that increasing transparency and various factors support auditor assessments of company continuity while impacting investor confidence.

Can Auditors Predict the Future of a Company? The Audit Opinion and the Certainty of Going Concern Assessment

Key Points

Discussion

Implication

Cite This Study

Can Auditors Predict the Future of a Company? The Audit Opinion and the Certainty of Going Concern Assessment

Key Points

Discussion

Implication

Cite This Study

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