The responsibility of the Statutory auditor in ensuring exploitation continuity

Abstract

The continuity of the exploitation of the economic institution is one of the priorities of the management and
shareholders. Nevertheless, the concern of this continuity is the responsibility of the portfolios within the
framework of the legal audit tasks. He abides to guarantee the normal flowing of the activity, throughout a set
of indications, data and events that can influence the possibility of continuation. Finally, a special report to be
prepared and forwarded to the general assembly. In this paper we will try to prepare a sample of this report