Research On Problems And Countermeasures Of Listed Companies' Going Concern Audit

The socialist market economy with Chinese characteristics is in a period of deepening reform,and the market environment has changed drastically.Large-scale financing,high debt risk,strong exchange rate fluctuations,overcapacity,and increased macroeconomic controls have made the listed company's living environment unfavorable.Continuing operations have become increasingly prominent.Investors and regulators have attached greater importance to the sustainable development of listed companies.The assumption of going-concern is the basis for the preparation of financial statements by the management of a listed company.Continuing operation audit is an evaluation of the appropriateness of the use of continuing operations assumptions in the preparation of financial statements by listed companies.Listed companies are in a complex environment and have a wider range of audits.Investors need fair and complete financial statements to make decisions.They have higher expectations for audit quality.Continuing operations audits maintain the confidence of investors and other users of listed companies on listed companies.Important.This article introduces the current theory of continuing operations auditing,based on the special considerations of the ongoing auditing report stage,combined with the statistics of BJ car auditing cases and 2012-1016 auditing reports.Through the auditing cases of BJ cars,we analyzed the problems existing in the identified and identified stages of listed company's continuing operations audit,statistical analysis of the problems existing in the disclosure stage through relevant reports,and explored the reasons for the problems and proposed opinions.This article first introduces the research background and significance,related literature,research methods and content framework.Secondly,it summarizes the theory of continuing operations auditing,including the continuing operation assumptions and continuing operations capabilities,the concepts and audit objectives of continuing operations audits,the particularity of continuing operations audits,the theoretical basis for continuing operations auditing,and the institutional changes that introduce auditing standards.Then,combined with cases and statistics,we put forward the issue of continuous operation audit in the identification stage,the determination stage and the report stage.Then,the reasons for the problems in the analysis of continuing operations audit questions put forward in the third section are presented.Thirdly,in response to the problems,we propose countermeasures in terms of the importance of continuing operations,the ability of certified public accountants to perform business,auditing procedures for continuing operations,and the quality supervision of accounting firms.The innovation of this article is mainly reflected in the following aspects: At present,the research related to continuing operations audit mainly focuses on audit opinions and audit judgments of continuing operations.This article discusses the problems and causes of the listed companies' continuing operations audits in recent years,and combines current theories.Knowledge,Summing up the evaluation method of sustainable operation ability,proposing to strengthen auditing procedures,applying various modern science and technology methods,and proposing reference schemes for audit disclosure in content format.