Abstract
Our entire research concerning audit of the adequacy degree for the principle of continuity in the activity of an entity is based on the personal experience in auditing the financial statements and mainly on looking for a plausible answer to the following question: „Does the auditor opinion expressed in an Audit Report totally support the credibility assessment of financial statements?” The answer for this question is that „the Auditor report supports the assessment of financial statements but is not a warranty regarding the future viability of the economic agent”. This warranty, if the timing is not too optimistic, is insured by the action undertaken by the auditor in the direction of auditing of the degree of adequacy of the principle of activity continuity.