Assessment of going concern is very important because it reflects the financial conditions of companies. However, the assessment remains one of the auditors' most difficult and ambiguous tasks, especially during crises. The post-Coronavirus Disease of 2019 (COVID-19) era, where companies strive to sustain their businesses, has created a new crisis and further intensified auditors' challenges in assessing going concern opinion. This study aims to identify factors influencing auditors' decision to issue going concern opinions. Applying a qualitative methodology, semi-structured interviews were conducted with auditors from the Big Four audit firms. Findings indicate historical information about the company, industry risk, and firm size are the three influencing factors in deciding the issuance of going concern opinions.
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