The COVID-19 outbreak, which has increased its severity since the first months of 2020, shows its effect in all areas. Restructuring takes place not only in health policies, but in all mainstream processes. In this context, businesses and administrations have been greatly affected by this epidemic. Goıng Concern, the basic assumption of business and accounting science, has become threatening. Businesses which cannot continue their ordinary business processes are faced with the threat of closure. In this sense, audit and independent audit phenomena become even more significant in these times when businesses struggle for continuity. During this period of epidemic pressure, the concept of goıng concern and independent audit, which are regulated within the scope of ISA 570, are examined by qualitative methods. As a result of the study, it is determined that the independent audit phenomenon contributes positively in the context of going concern.