Research On The Difference Of The Going-concern Audit Judgment

On February 2006, CICPA issued the audit standard NO.1324-Going Concern, whose purpose is to regulate the auditors'behavior, improve the auditing quality and supply more useful information for the reports users. This paper tries to examine the differentia of audit judgment regarding substantial doubtable events as major audit evidence of going-concern.In this paper, we collect A-list companies which were issued going-concern opinion by the CPA from the year 2006-2008 as analysis samples. First, the paper uses descriptive statistics method to analyze the general situation and the changes of the going-concern opinion. Second, the paper count the number of substantial doubtable events appearance in the samples'report. And then convert the substantial doubtable events into financial indictors. We take the logistic regression model to test the effectives of the financial indictors, the regression result find that the financial indictors are effective. At last, this paper use non-parametric test method to test differentia of audit judgment.Empirical study results find that:consistency between standard audit opinion and going-concern opinion is very well; it has differentia when the CPA issues the audit opinion in the intern going-concern opinion.