Going Concern Audit Checklist
Evaluate key factors to assess the organization's ability to continue as a going concern.
Organization Name
*
Audit Date
*
 -
Month
 -
Day
Year
2 digit month, 2 digit day, 4 digit year
Date
Auditor Name
*
First Name
Last Name
Has the organization experienced significant operating losses in the past year?
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Yes
No
Is there evidence of negative cash flows or inability to pay debts as they fall due?
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Yes
No
Are there plans or intentions for major restructuring or asset sales?
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Yes
No
Rate the current liquidity position of the organization.
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1
2
3
4
5
How likely is management to obtain additional funding if needed?
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1
2
3
4
5
Please indicate if any external factors (e.g., economic downturn, regulatory changes) could significantly affect the going concern status.
Economic downturn
Regulatory changes
Loss of major customer
Other
Summary of Key Audit Findings
*
Recommendations for Management
Submit Audit Checklist
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