ON ASSESSING THE OPERATIONAL CONTINUITY ("GOING CONCERN" STATUS) OF AN AUDITED ENTITY DURING AN AUDIT OF ACCOUNTING (FINANCIAL) REPORTING
The article presents evidence of the relevance of audit assessments of operational continuity («going concerns status) from the position of ensuring the quality of audit services and meeting the informational needs of users of accounting reports. On the basis of statistical and other data, the authors have analysed how operational continuity («going concerns status) is regulated.