employee
Th e article is devoted to the formation of analytical support for cost management in order to identify operational signs indicating a possible violation of the going concern assumption. Th e importance of the legal regulation development of the going concern audit is emphasized. An algorithm for evaluating the impact of cost on the appropriateness of applying the going concern assumption is developed and a set of analytical procedures for identifying operational characteristics is proposed. Based on the results, criteria are formulated that allow us to determine the impact of the cost amount on the company’s ability to continue operating in the near future.
going concern, analytical procedures, cost management, features, cost elements, resource intensity, commercial reliability
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