Empirical Evidence Regarding the Auditor's Going-Concern Opinion Decision.
通过分析问题公司，找出区分收到持续经营意见和无保留意见的因素，并探讨意见决策与SAS第34号指南、公司规模和审计事务所的关系。
Abstract Problem company criteria are used to identify a set of problem companies. These problem companies are then analyzed to determine factors that distinguish between those that received a going-concern opinion and those that received an unqualified opinion. Decision patterns are analyzed, and the relationships between the opinion decision and the guidance offered by SAS No. 34, company size, and auditing firm are explored. The results suggest that most auditors follow the guidance offered by SAS No. 34.