持续经营不确定性审计意见:发展及启示

Going-Concern Opinions: Development and Its Implication

本文回顾了“持续经营不确定性审计意见”含义的变迁及相关准则的发展,探讨了安然事件后美国公众对审计师出具“持续经营不确定性审计意见”的质疑,在此基础上提出对我国独立审计相关准则建设的几点启示。

This paper reviews the evolution of the going-concern opinion and the relevant standards, and then discusses the criticism on the going-concern opinion since the Enron event. From the discussion, we get some insights in constructing China＇s going-concern auditing standards.