In 1974 it was suggested that a model developed to predict bankruptcy may also be used to help the auditor judge a company's ability to continue as a going concern (Altman & McGough 1974). Since then many more models/techniques have been developed to predict going concern difficulties. You are required to conduct research using scholarly journal articles accessed through the Swinburne library databases to develop a descriptive annotated bibliography detailing the various techniques/models used to gauge a company's ability to continue as a going concern.