The Going Concern

The numbers do not lie. But interpreting them may change everything. Marisol Halverson-Brandt has spent nearly three decades in public accounting. As a senior audit partner, she understands that every engagement ultimately comes down to evidence, judgment, and professional responsibility. When the annual audit of Halsen Brothers Retail reveals mounting signs of financial distress-declining sales, tightening liquidity, looming debt obligations, and growing uncertainty about the company's future-Marisol and her team face one of the most consequential decisions an auditor can make.
The question is simple. Can the company continue as a going concern?The answer is anything but. As months of testing, analysis, management meetings, committee reviews, regulatory requirements, and professional consultations unfold, Marisol must navigate the growing tension between optimism and evidence. Every conclusion must be supported. Every judgment must withstand scrutiny. And the final opinion may alter the future of a company, its employees, its investors, and everyone who depends on it.
The Going Concern is a sophisticated financial suspense novel about professional ethics, corporate accountability, audit judgment, and the quiet decisions that carry enormous consequences.