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Abstract
The Covid-19 pandemic and the measures introduced to prevent its further spread have undoubtedly led to significant business uncertainties regarding the going concern principle. Not only has the global economy experienced negative effects of the pandemic, but a number of professions as well, including auditing. With their significant responsibility in assessing the going concern, auditors face a number of challenges. The aim of this paper is to point out the need for more extensive consideration of auditors in assessing the going concern, as well as the challenges auditors face in a pandemic and the ways in which they overcome these limitations.

Abstract
Required customer value, just in time delivery, elimination of all forms of waste from production and all business processes in the company and the like are basic characteristics of lean business concept. Achieving and maintaining competitive advantage, implies to carefully consider and apply the five principles of the Lean concept and establish a value stream. Primarily, the Lean concept was applied in the production process, but due to the numerous perceived benefits, the Lean concept can be applied in all company processes, including accounting. Lean accounting involves changing financial reporting, business process control and business decision-making processes. Lean accounting relies on the value stream with all income and expenses. The paper analyzes the application of value stream costing and financial effects of business improvement using the Lean concept.

Cloud Computing offers significant cost benefits for SMEs that often do not manage internal IT infrastructure and start-up companies that do not have their own IT infrastructure. This paper presents a total cost of ownership (TCO) approach for cloud computing services with an emphasis on the infrastructure as a service (IaaS) model. Also, the paper presents a methodology for estimating total cost of ownership (TCO) when running computer instances in the IaaS cloud using the GARCH model to predict transaction volatility. The research results show that it is possible to successfully use GARCH models when there is historical data on the number of transactions. In addition, simulation shows that, when there are large oscillations in the number of transactions, the best choice is to reserve instances according to the Partial-Upfront price model. In contrast, if the transaction number is relatively stable, the best choice is the All-Upfront model.