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Business Continuity, Business Crisis and Evolution of the Auditors’ Opinion

In: Eurasian Business and Economics Perspectives

Author

Listed:
  • Maurizio Rija

    (University of Calabria)

  • Dominga Anna Ippolito

    (University of Calabria)

Abstract

. The purpose of the work is to evaluate the assumption in the context of the auditing process of the financial statements. Through statistical investigation methods, the research work aims to analyze the evolution of the opinion expressed by the auditor within the report, with the aim of highlighting the level of investigation emerging from the value assumed by the chosen model and the audit opinion expressed. The study aims to apply Altman’s Z-score model to the financial statements of a sample of companies listed on the Italian stock exchange in the period from 2015 to 2020. The selected sample is part of the gray list and the black list communicated by Consob in 2020. The analysis was conducted with the aim of highlighting how much the economic-financial indicators and the Z-score forecasting model of the corporate crisis introduced by Altman can support the underlying assumptions: the auditor’s opinion on the going concern assumption and whether there is a correlation between them. The results obtained allow what they certify: the indicators that most support the auditing activity in assessing the company’s ability to operate as an operating entity, in the next 12 months, validating the opinions expressed.

Suggested Citation

  • Maurizio Rija & Dominga Anna Ippolito, 2023. "Business Continuity, Business Crisis and Evolution of the Auditors’ Opinion," Eurasian Studies in Business and Economics, in: Ender Demir & Mehmet Hüseyin Bilgin & Hakan Danis & Fabrizio D'Ascenzo (ed.), Eurasian Business and Economics Perspectives, pages 203-217, Springer.
    • Handle: RePEc:spr:eurchp:978-3-031-30061-5_13
    DOI: 10.1007/978-3-031-30061-5_13
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