| Abstract [eng] |
SUMMARY 93 pages, 12 charts, 34 pictures, 68 references. The main goal of this master’s thesis is to identify the most common events or conditions, which are analyzed by auditors performing the companies going concern assessment, and to identify the size category of companies with the most significant increase of the occurring events and conditions and which companies had the most difficulty adapting to the situation. The work consists of three main parts: analysis of scientific literature, research methodology and research results and analysis. At the end of the work, the main conclusions and suggestions of the work are presented. The literature analysis reviews the previously examined literature sources related to the topic of the work in order to clarify the concept of company’s going concern, its significance for society and audited companies, the main principles of going concern assessment and the impact of COVID-19 on companies and economy. Based on the performed literature analysis, the research methodology of the work is formed, on the basis of which the research is performed. An empirical study was carried out, during which a combination of qualitative and quantitative research methods was used – expert interview and questionnaire survey. During the qualitative research, 4 experts were interviewed, who indicated that in the context of the extreme economic situation, conducting the going concern assessment small companies are most affected, but the size of the company is not a decisive factor for the business continuity. The quantitative research revealed that most of the events or conditions analyzed during the going concern assessment are identified for small companies – it is most difficult for them to adapt to the emerging economic emergency. The conclusions of the final work summarize the main ideas of the literature analysis and research. The author believes that the results of the study provide useful guidelines for the assessment of going concern in the context of an extreme economic situation, distinguishing which events or conditions are more common for different size categories of companies. |
