Metody identyfikacji niewypłacalności i ocena zagrożenia bankructwem

Purpose – The purpose of this article is to present the problem of identifying insolvency and, consequently, bankruptcy by means of indicator analysis and extensive early warning systems. Early detection of emerging symptoms of crisis situations allows for quick corrective action. Such options include the use of basic index analysis methods and extended systems such as Du Pont’s DuPont analysis, discriminant analysis, logit modeling and others. Design/methodology/approach – The methodology of the study described in the article is reduced to studies of subject literature, economic law and veri cation of the applied methods of examining the principle of con- tinuation of action in the financial statements of enterprises for which bankruptcies were declared in the years 2010–2014. Findings – The study leads to the conclusion that, to a small extent, statutory auditors applied the discriminatory analysis models to the follow up principle, limiting only to indicator analysis. However, the results of the discriminative analysis long before the announcement of bankruptcy indicated a threat to such a condition, as opposed to the indicator analysis. Originality/value – The originality of the study is to indicate that discriminatory analysis methods should be considered more useful in forecasting bankruptcies and mandatory in the audit of statutory auditors.