會計和審計問題

If there is a going concern means that the company the ability to keep the business running for the future 12 months from the balance sheet date is in doubt.

Depending on the reason for the liquidation, the auditors may or may not have the responsibility. If the reason cause to liquidate arose before the balance sheet date but auditor didn't aware or mis-treated as no problem, the auditor maybe responsible for that. If the cause arose after the balance date (e.g. a fire cause the loss of assets or lawsuit result in liquidation), then the auditor is not responsible for that.

Accounting ratio may include: current ratio, quick ratio, inventory ratio, debtors and creditors day and ratio, DE ratio.

If there is a going concern, the auditor will modify the auditors report by including a commend about the issue.