The development of corporate insolvencies and the increasing number of uncovered accounting manipulations have called into question the self-evidence and universality of the going-concern principle in recent years. In the German-speaking literature, the going-concern principle has received little attention so far, despite being a central fundamental principle of accounting that must always be considered. Based on an empirical study, Silke Adam examines the judgment formation regarding the going-concern assumption when issuing audit opinions. The focus is on the following questions: What types of factors influence judgment formation and how are they taken into account? What key figures and facts are used? Does the different order of information during an audit have an impact?.