Mostafa Rezaee - Department of Accounting، College of humanities، Khomein Branch، Islamic Azad university، Khomein ،Iran
Masood Taherinia - Associate Professor، Department of Accounting، College of humanities، khomein Branch،Islamic Azad university ،khomein ،Iran (Corresponding Author)
Majid Zanjirdar - Associate Professor, Department of management، College of management، Arak Branch، Islamic Azad university ،Arak، Iran

The present research concerns the bankrupt manufacturing companies from the perspectives of the independent and court-assigned auditors, as well as creditors and banks, as the rising number of bankruptcies in the country has left negative impacts on unemployment and undesirable social harms, in addition to incurring heavy financial burdens for the three powers of the government, the parliament, the judiciary and the police. In the previous article, the intended formula and model were first elicited from the classic Grounded Theory (Emergent - estimated, graded). The present study, however, compares the logistic regression with Sugeno’s adaptive neuro-fuzzy inference system (ANFIS) to describe the Kolmogorov-Smirnov, Mann–Whitney U, and Hosmer-Lemeshow tests, etc. Here, the study forms five ANFIS methods and three sets of training, testing and checking (validation) to investigate and confirm the formula of the health diagnosis division and its continuity of use. Evaluation of the best and worst manufacturing companies using the devised model reveals a range of numbers, including + ۲.۱۱۳ to - ۰.۱۸۹, which indicate the normal and abnormal situations of the companies. As for the continuity of the activities (standard ۵۷۰ of the auditing) and the clause on specific content, the numerical indicator of ۰.۵۹۵ and the contingent clause with the numerical indicator of ۰.۵۹۵ before ۰.۱۸۹, and the rejected clause with the numerical indicator of -۰.۱۸۹ can be used for the statement of the independent auditors. Also, for the court auditors, the time of the beginning of the bankruptcy with the numerical indicator of ۰۵۹۵

health and continuity diagnosis division, unique balance sheet betas, profit and loss, consolidated, Bankruptcy