Do SAS No. 59 Format Changes Affect the Outcome and the Quality of Investment Decisions?
通过实验检验审计准则第59号格式变化（将持续经营保留意见改为带解释段的无保留意见）是否影响财务报表使用者对公司的评估。
Abstract Presents the findings of an experiment that examined whether changes in the format of the Statement on Auditing Standards (SAS) Number 59 affects the way financial statements users evaluate companies. Replacement of the going concern qualification with an unqualified opinion accompanied by an explanatory paragraph.