Going Concern Substantial Doubt Indicators Checklist
Inventory explicitly known/present going-concern indicators, unknowns preserved; no substantial-doubt assessment or audit opinion.
Description
Going Concern Substantial Doubt Indicators Checklist: return observed present indicators, unknown indicators, substantial doubt determined.
A going-concern review distinguishes evidence that is present from evidence that remains unknown. Missing information should not be treated as a negative finding.
This tool returns observed present indicators, unknown indicators, substantial doubt determined. Use the stated units and model convention when interpreting these fields.
When to use this tool
Use this tool when the supplied inputs match the specific operation described above and you need a repeatable result under its stated convention.
- Check the supported input and output contract against an existing calculation or observation.
- Use the complete example to confirm units, selector spelling and result interpretation.
How to use the tool and how it works
- Enter every field in the input table using the stated units and the exact supported selector spelling where applicable.
- Run the tool. Correct input errors before interpreting an output.
- Read the result fields below; use accompanying flags and the stated sign, boundary or model convention when interpreting a number.
Require unique indicator IDs and matched binary known and present flags. Report known-present IDs and separately report unknown IDs.1
| Input field | Meaning and units | Accepted input |
|---|---|---|
| indicatorIds | Indicator ids. | List of text values |
| knownFlags | Known flags. | List of finite numbers |
| presentFlags | Present flags. | List of finite numbers |
| Output field | Interpretation |
|---|---|
| result | Object containing the following named result fields. |
| result.observedPresentIndicators | Observed present indicators list, in the ordering described in the calculation. |
| result.unknownIndicators | Unknown indicators list, in the ordering described in the calculation. |
| result.substantialDoubtDetermined | Always false; the indicator lists are evidence organization rather than an accounting conclusion. |
{
"input": {
"indicatorIds": [
"liquidity",
"losses"
],
"knownFlags": [
1,
0
],
"presentFlags": [
1,
0
]
},
"output": {
"result": {
"observedPresentIndicators": [
"liquidity"
],
"unknownIndicators": [
"losses"
],
"substantialDoubtDetermined": false
}
}
}Limitations and assumptions
- The tool organizes evidence only; substantialDoubtDetermined remains false.
- Every declared field is required and unexpected fields are rejected. Numeric inputs must be finite; input errors are distinct from a valid false result or an explicitly qualified output.
- Extremely large inputs and nonfinite or excessively large outputs are rejected. List positions reported by the tool use zero-based indices unless stated otherwise.
Alternative or Complementary methods
Check the underlying observations, units and conventions independently before using the result in a larger workflow. The tools listed below address nearby tasks; compare their inputs and scope before substituting one for this operation.
References
Similar or alternative tools
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