Case Study On The Auditing Of Going-Concern Ability Of Company Z

With the emergence of the going concern ability problem of listed companies,some of them have been repeatedly questioned by regulators in recent years.And the academic research on this subject is also getting deeper and deeper.In view of this,this content taking the example of the auditing of going-concern ability of company Z by L CPA firm,investigates its auditing process and finds the problem of going concern audit.After analysing the reason of the problems,the author puts forward the improvement measures for L certified public accountants to a greater degree to meet the requirements of information users.This paper evaluates Z company's going-concern ability through the analysis of industry situation,corporate operation,governance,financial analysis and other factors.Then the author puts forward suggestions to improve the implementation of going-concern audit by L accounting firm,and summarizes the perspective to be selected in the evaluation of going-concern ability in the future.It is helpful to improve the judgment ability of management and certified public accountants on going concern,and then improve their ability of true disclosure.The contribution of this paper lies in the integration of previous scholars' research and the selection of real cases of going-concern audit for analysis,and the contribution of real cases for the practical study of going-concern auditing.