Audit Reports for Companies in Financial Distress: Before and After SAS No. 59.
研究了SAS第59号公告对财务困境公司审计报告的影响，发现审计师更倾向于对非破产的财务困难公司出具持续经营修正意见。
Abstract Examines the effects of Statement of Auditing Standards (SAS) 59, the Auditor's Consideration of an Entity's Ability to Continue as a Going Concern, on audit reports for companies in financial distress. Auditors' inclination to issue going-concern modified reports for financially stressed non-bankrupt companies.