Within the scope of the policies taken to prevent the COVID-19 disease in China in December, many organizations and sectors were adversely affected economically. Evaluating these impacts within the scope of the going concern assumption of organizations is considered as an important issue. Within the scope of the relevant legal regulations and standards, both business management and auditors have important responsibilities regarding the going concern of the business. While evaluating the effects of COVID-19 outbreak on businesses; as the main element other than the key audit issues that will affect the auditor’s opinion in the audit process; we encounter significant uncertainty about the continuity of the business. In this context, the aim of the study was determined as the investigation of the effects of COVID-19 disease on the implementation process of BDS 570 Going Concern Standard. In the study, whether the epidemic includes the effects of the epidemic on the continuity of the organizations in the independent audit reports of the companies operating in Borsa Istanbul was analyzed by content analysis. It has been determined that there is no information about COVID-19 in the audit reports of the companies within the scope of the study. Another issue that has been determined is that the effects of this epidemic are not reported in the financial statements by the companies.