The Extent of Yemeni Auditors' Commitment to Applying International Auditing Standard No. 570 "Evaluating the Continuity of a Client's Establishment": A Field Study of Auditing Offices and Companies Operating in the Capital Secretariat of Sana'a 10.35781/1637-000-133-005

Abstract

This study aimed to determine the extent of Yemeni auditors' commitment to International Auditing Standard No. (570) in evaluating the going concern of client establishments. The study used a descriptive-analytical approach and a questionnaire on a sample of 114 auditors in Sana'a in 2023. The results showed the auditors' commitment to evaluating financial, operational, and legal indicators, financial failure, and applying evidence related to going concern. The study recommended the necessity of addressing the problems facing auditors when applying the standard, identifying additional procedures in case of a significant doubt about going concern, studying management's solutions, activating the role of the Association of Certified Public Accountants, and encouraging continuous professional development for auditors.