Research On The Difference Of Going Concern Opinions

Going Concern assumption is one of supporting the traditional accountingtheoretical four basic hypothesis of accounting practitioners, which is the preparationof the financial statements of a basic premise and foundation. When the companycontinued to operate the uncertainty of the situation, the requirements of auditingstandards certified public accountant to supervise management staff in the preparationof the financial statements using the continuity assumption of appropriate andreasonable, and consider to issue the going-concern audit opinions. In today’sincreasingly competitive market in the era of economic globalization, enterprises arefacing huge risk and uncertainty, continuously business ability has become thestakeholders as well as regulators pay close attention to an important content.Audit opinion is the main result of audit work, it is the solution of managementstaff and other stakeholders to the asymmetric information problem and one of theeffective mechanism, audit, hand on the capital market of the investment decision ofinvestors in general to produce major effect, which have a direct relationship to thelisted company and certified public accountant self of interest.From continuing operations point of view, the non-standard audit opinions can bedivided into the going-concern audit opinions and of the non standard opinion.Going-concern audit opinions of Certified Public Accountants is on the auditedenterprises sustainable operation ability of rationality have a major suspected,resulting in the audit report mentioned in the audited enterprises operating in thepresence of significant uncertainty of a class of non standard audit opinion.Going-concern audit opinions to the public transfer audited business continuitymanagement crisis early warning information, investors to avoid the risk of one of theimportant warning.This paper uses empirical research methods, from the going-concern audit opinionsof the formation and development of this dynamic process sets out, with non-standardviews as a control group, from the formation process and the economic consequence two aspects, systematically going-concern audit opinions of empirical evidence, andthe combination of the domestic and foreign existing achievements consideration tostatistical analysis method, has analyzed our country enterprise to be issuedgoing-concern audit opinions of specific conditions and characteristics, to expect toprovide information for users to correctly understand the going-concern auditopinions and non continuity of non-standard audit opinions of nature to provideempirical evidence. Expectations from the breadth and depth to expand existing ongoing-concern audit opinion research, clarify the long-term since the going-concernaudit opinions completely considered the traditional audit opinions for understandingdeviation, audit opinion further theoretical research to provide new ideas andperspectives.