สงครามกับความเสี่ยงในการดำเนินงานต่อเนื่องของกิจการ:  ความท้าทายในการแสดงความเห็นของผู้สอบบัญชี

Thitinan Kumarn; Wanvipa Pansuppawat; Somboon Kumarn

Authors

Assistant Professor Thitinan Kumarn Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Nan
Assistant Professor Dr.Wanvipa Pansuppawat Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Nan
Assistant Professor Somboon Kumarn Faculty of Business Administration and Liberal Arts, Rajamangala University of Technology Lanna Nan

Keywords:

Going Concern, War, Material Uncertainty, Auditor, ISA 570

Abstract

Geopolitical conflicts and wartime conditions create significant economic uncertainty that may affect the fundamental accounting assumption of going concern. This academic article aims to examine risk factors arising from war that may lead to material uncertainty regarding an entity’s ability to continue as a going concern, and to explore the challenges faced by auditors in complying with Auditing Standard No. 570 on Going Concern under wartime conditions.

The analysis indicates that war-related risks can be categorized into three primary dimensions: financial risks, operational risks, and legal, regulatory, and other risks. These factors significantly influence the assessment of going concern and the level of material uncertainty. From an auditing perspective, auditors encounter challenges in obtaining sufficient appropriate audit evidence in conflict-affected areas, difficulties in estimating fair value, and uncertainties surrounding management’s plans.

This article proposes practical guidelines for auditors, emphasizing the use of remote auditing technologies, reliance on specialists, and the enhancement of professional skepticism. These approaches aim to improve the effectiveness of auditors’ reports in promoting transparency and serving as an early warning mechanism for financial statement users during periods of war.

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