IndependentISA 570 auditorsGoing Concern Standard whoGoing Concern in Banks have significantBanking Sector doubtsAudit Reports about a business’s ability to continue as a going concernGoing Concern are required to disclose this uncertainty in their audit reports. The effective implementation of ISA 570 Going Concern Standard in audit reports is important for financial statement users. Due to the complex structures of banks and their roles in the financial system, the ISA 570 Standard is of greater importance in this sector. This study aims to determine whether the auditAudit reports of selected deposit banks operating in TürkiyeTürkiye include disclosures regarding continuity within the scope of the International Standards on Auditing (ISA) 570 Going Concern Standard and to examine the types of opinions given by the auditors. In the study, audit reports between the years 2013–2019 were examined; banks with operating losses were determined and the reports of these banks were evaluated using the content analysisContent Analysis method. The review was carried out within the framework of “significant operating losses or significant decreases in the value of assets generating cash flows” specified in Article A3 of ISA 570. The findings revealed that the ISA 570 standard is not effectively implemented in the banking sector. While this standard was not included in audit reports until 2017, it has been observed that it has started to be implemented, albeit limitedly, since the year it was updated. In addition, it has been determined that auditors did not sufficiently address the going concern assumption and the effects of these losses on going concernGoing Concern in the audit reports of banks with significant operating losses.