Auditor's Perceptions of the Going-Concern Opinion Decision.
通过对八大会计师事务所审计师的访谈和问卷，研究审计师在持续经营不确定性下的角色认知及识别问题公司的变量，为建模审计师决策提供参考。
Abstract Auditor subjects from Big Eight accounting firms were used in an interview and questionnaire process designed to study the going-concern opinion decision. Results from the interviews show a lack of consensus as to what the auditor's role is meant to be in the presence of going-concern uncertainties. Such lack of consensus may contribute to the Auditing Standards Board's lack of success in removing the subject-to opinion option. The questionnaire results produced a set of variables perceived by the subjects as useful in identifying a company with a potential going-concern problem, and a set of variables useful in determining which of the problem companies would receive a going-concern opinion. Such variables are useful for future research directed towards modeling the auditor's going-concern opinion decision.