This research aims to define doubt indicators that help auditors in Syria to know the
existence of significant doubt about the ability of an entity to continue as a going concern,
and how much these indicators are close to the indicators defiend in
the international
standards auditing No 570.
And know the additional auditing procedures that are followed by auditors in Syria
in case of the existence of any events or circumstances that influence the going concern ,
and how much these procedures are close to the indicators defined in the international
standards auditing No 570.
This study concluded that existence of frequent financial losses and the increase of
current liabilities over current assets are considered the most important indicators that help
auditors working in auditing company under study in evaluating going concern.
