Evaluation of Auditors' Going-Concern Risk in Family Businesses
讨论了审计师评估企业持续经营能力的新规，指出现有程序对家族企业风险评估不足，并提出一套问题清单作为预警信号。
This article discusses recently altered mandates for auditors considering an entity's ability to continue as a going concern. The authors evaluate the appropriateness of these standards in engagements involving family firms and conclude that existing procedures are inadequate to assess the risks unique to family businesses. A detailed checklist of questions is proposed as warning signals in family businesses about problems affecting the going-concern status.