USING THE SPRINGATE PREDICTING MODEL BY THE AUDITORS TO ENHANCE THE ACCOUNTING PRINCIPLE “GOING CONCERN” at AOM INVEST GROUP FOR THE PERIOD 2019-2023

Abou Bakr Essedik KIDAOUENE E-mail: [email protected] Lecturer A, Laboratory of Modern Economic And Sustainable Development University of Tissemsilt Algeria https://orcid.org/0009-0003-4130-6911 Abstract: This study aims to determine the role of the auditor in enhancing the assurance of the extent to which the accounting principle of " Going Concern " is applied using the Springate forecasting model, so that our study is applied to the AOM Invest Group during the period 2019-2023. The reason for our choice of this company is because it is listed on the Algiers Stock Exchange and therefore its financial statements are characterized by transparency and accuracy, which helps us in using the Springate predicting model, which is considered one of the best models used by auditors in their practical procedures that aim to ensure the extent to which the accounting principle of " Going Concern " is applied. In this study, we use the deductive approach in order to analyze the theoretical concepts related to (the auditor, the accounting principle Going Concern and the Springate predicting model), and we also use the inductive approach in order to analyze the results obtained. The study concluded that the auditor has a vital role in enhancing the prediction of any event that may affect the achievement of the accounting principle " Going Concern " using the Springate model. The study also found that the AOM Invest Group faced difficulties during the years 2019 and 2020 due to the Corona pandemic and some political conditions that Algeria faced, while in the years (2021, 2022 and 2023) the group witnessed a noticeable improvement thanks to the continuous support of the Algerian state for economic companies. Keywords: Auditors, Accounting Principle, Going Concern, Springate Model, AOM Invest. JEL classification: C53, M 41, M 42.