Research On Correlation Between Going-concern Ability Of Chinese Listed Companies And Audit Opinions

Bankrupting of enterprises is becoming a customary phenomenon, that going-concern hypothesis is suffering some suspicions from both theory circle and practice circle constantly. However, its fundamental position among the accountants is still unshakable before finding a better solution. People are paying more attention to the uncertainness of going-concern, which makes the evaluation research of going-concern ability deepen constantly. The research on correlation between going-concern ability and auditing opinions need to deepen in China.The main work of this study as summarized as followed:(1)According to the comprehensive defining going-concern ability and relevant concepts, Three aspects of going-concern ability are put forward, that is the company's long-term debt paying ability, the cash debt paying ability and cash realization ability on the basis of drawing lessons from the domestic and international scholar's research results.(2)Take the listed companies of manufacturing industries in Shanghai stock markets as analysis samples, the going-concern ability of the sample companies is evaluated(using the indexes designed in this thesis) and auditing opinions of the sample companies are ranked, then the correlation between the sample company's going-concern ability and auditing opinions is brought forward.(3)According to the study of the thesis, some concrete suggestions on how to standardize certified accountants' auditing behavior improve the auditing information content and its usefulness, and some advices on revising the auditing criterion are put forward.