The Impact Of Corporate Social Responsibility To Continue As A Going Concern Uncertainty Audit Opinion

At present,the competition in the market is tenser and tenser and the survivalenvironment is in constant unpredictable vicissitude.Uncertainties have becomeincreasingly prominent, Which led to enterprise's sustainable business capability hasbeen challenged. Certified Public Accountant as an independent third party, lead toenterprise's sustainable business capability has been challenged. Certified publicaccountants as independent third party, need to make professional judgment aboutenterprise's sustainable business capability,in order to provides the decision,s basis forthe information users related.So, it is particularly important to study the factors,whichinfluence of the judgment of the certified public accountants about enterprisesustainable business state.Although, the auditing standards has list the significantmisgivings term,the systematic judgment of the enterprise sustainable business state isstill blank, this is worth studying.This paper is on the perspective of the performance of enterprise socialresponsibility,because it is based on the law protection system of the socialresponsibility and the profound reflection in the process of the social responsibilitypractice. In the company law of2005,the general provisions which company must takethe social responsibility is the important legal standard in Chinese enterprise societyresponsibility practice. In September2006, the shenzhen stock exchange issued 'socialresponsibility guidelines about listed company in the shenzhen stock exchange', thus,the social responsibility idea walked into China capital market formally. Thesubsequent of SanLu events make capital markets more awareness of which theweakness of social responsibility may endanger the enterprise's sustainablemanagement ability,even to the extent that it may lead to the enterprise's sudden death.So to normative the audit of going-concern are particularly important. At the same time,the social responsibility of the enterprise as a comprehensive indicator, can measure toall aspects of the business, is the result of playing a game by more enterprise interestgroup, is also the focus of attention of the certified public accountants.Based on the previous research results and the relevant theory, the paper takes asystematic analysis of the influence between the the social responsibility of theenterprise and the going-concern opinions. Through the questionnaire survey,to knowthe influence between the the eight interest groups of enterprise society responsibility and the state of going-concern, then, to do the classification of the enterprise societyresponsibility performance, finally, in2009,117non-standard audit opinionscompanies as a case, to know the calculation of continuous business judgment degrees.of corporate social responsibilityIn order to further test the difference between the public judgment and certifiedpublic accountants judgment, the paper use the the Mean-Whitrney U test to analysis;Then, the author will classify the going-concern opinions, and use the choice sortmodel to study the influence between the continuous business judgment degrees anddifferent kinds of the auditing opinion.The results show: it is consistent between thepublic judgment and certified public accountants judgment,whether enterprise has thecontinuous business ability; The higher the degree of continuous business judgment ofthe enterprise, the lower severe level of the auditing opinions.The results show that: the first, the higher level of performance of the socialresponsibility, the better for the enterprise's sustainable operation ability, the posibilityof the going-concern opinion may be smaller.Second, for the company which has beengoing-concern opinion, the higher degree of social responsibility to perform, the lowersevere level of the auditing opinions.