Going concern hypothesis in auditing SMEs as a tool

Companies should perform with the appropriate technical support and tools designed for this purpose a diagnosis of their current and prospective situation their organizational performance. The purpose of this diagnosis is to identify the capacity to face risks and reduce uncertainty to define the strategic and management projects to be carried out for at least a prudent period of time in which it can be concluded that the financial information and reports have been prepared under the going concern or going concern hypothesis.