Continuity Assurance Protocol (CAP™): Aligning Audit, Risk, and Strategy for Business Survival
The concept of going concern has long been anchored in auditing standards, with ISA 570 requiring auditors to evaluate whether an entity can continue operating in the foreseeable future. While this standard provides critical guidance, it is primarily compliance-focused and often limited in scope. In practice, organizations face a broader challenge: how to integrate continuity...


