持续经营能力的判断与审计意见类型

Judgment on Ability to Continue as a Going Concern and Type of Audit Opinions

为保护企业相关利害人的合法权益,注册会计师必须合理判断被审计单位的持续经营能力,据以评价被审计单位按照持续经营假设编制会计报表的合理性。涉及持续经营问题的审计意见类型包括带强调事项段的无保留意见、保留意见、否定意见和无法表示意见。

In order to protect the legal rights of interests parties, CPA must make a reasonable judgment of entity's ability to continue as a going concern so as to assess the appropriateness of the accounting statement of the entity's going concern assumption. CPA's audit report includes an unqualified opinion with emphasis on matter paragraph, a qualified opinion, an adverse opinion and a disclaimer of opinion.