@article{TUBA DERYA BASKAN_2020, title={ANALYZING THE GOING CONCERN UNCERTAINTY DURING THE PERIOD OF COVID-19 PANDEMIC IN TERMS OF INDEPENDENT AUDITOR’S REPORTS}, volume={4}, url={https://ispecjournal.org/index.php/ispecijssh/article/view/43}, DOI={10.46291/ISPECIJSSHvol4iss2pp28-42}, abstractNote={<p style="text-align: justify;">It is thought that the Covid-19 pandemic, of which effects on the world and our country are estimated to be seen more in time, will have economic and social effects on the countries, entities and people. The aim of this research is to mention the significance of the going concern and how to reflect the problems that are arisen by the Covid-19 pandemic and that may occur within the going concern, and to identify the differences caused by this situation among the auditor’s reports in general. In the study, International Standard on Auditing (ISA)-570 Going Concern was generally examined and the required method to reflect it to auditor’s report of entities during the states of emergency was analyzed. Since the time passed over the Covid-19 pandemic is not enough to make a financial analysis, the evaluation was conducted within the frame of ISA-570 and according to the reached results, it was determined that its effect on the going concern assumption should be included in the reports and detailed disclosures should be made in order to provide reasonable assurance to the information users. On the other hand, it was mentioned that how the effects of the Covid-19 pandemic may be included in the auditor’s reports in our country within the scope of International Standard on Auditing (ISA)-570 Going Concern. It was inferred that observations may be performed on its effect on the auditor’s reports of entities by making comparisons in the upcoming period.</p>}, number={2}, journal={ISPEC International Journal of Social Sciences & Humanities}, author={TUBA DERYA BASKAN}, year={2020}, month={May}, pages={28–42} }