The Theoretical Analysis And Non-parametric Test Of Going Concern Audit Opinion Modification

This paper describes the continuing operations audit opinion theoretical knowledge, pointed out the continued operation of the basic types of audit opinion and decision-making process, analyze alternative forms of going-concern opinion modification and its causes and impact detailedly. Then, we proceed an empirical analysis of alternative audit opinion from continuing operations. Finally, according to the conclusions, we put forward research recommendations.In this paper,2012--2014 years, due to the continued viability of significant concerns have been issued a qualified audit opinions of all A-share listed companies for the study.Firstly,statistically analyze the overall going-concern audit opinion, identify the study sample, and then integrated predecessors research foundation, from five areas:the earning capacity,solvency, risk level,operating capacity, choose 10 financial indicators to be the study variables to reflect the continued viability of the audited entity, from continuing operations similar audit opinions and different the type of audit opinion from continuing operations continued viability of two dimensions difference analysis.In this paper, non-parametric test method for different types of audit opinion going the same group grouping variables, pairwise Mann-Whitney test were investigated differences in audit observations reflect the continuing viability. Study results showed that:there are significant differences were reflected in the continued viability of the audited entity from continuing operations similar audit opinion; different types of audit observations reflect continuing operations were continued viability of the audited entity does not exist significant differences. Therefore, there is a huge possibility that going-concern audit opinions were modified.