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《Modern Economic Science》 2006-04
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Toward the Differentia of Substantial Doubtable Events as Audit Evidence of Going-concern

ZHANG Xiao-lan, ZHANG Wen-jie, ZHANG Chao, HE Li-na (Xi'an Jiaotong University, Xi'an 710049, China)  
Audit Standards No.1324 was revised in many aspects to follow international practices, which would have significant impact on going-concern audit judgment. However, new standards made no changes on auditor's consideration of substantial doubtable events. Based on a sample of listed companies under going-concern uncertainties in 2003 and 2004, this paper examines the differentia of audit judgment regarding substantial doubtable events as major audit evidence of going concern. The results show that subjectivity, incompleteness and uncertainty of substantial doubtable events in the new standard are the major cause of distinct judgment differentia. We propose that audit technique improvement may be feasible to overcome the current problem.
【Fund】: 教育部人文社科项目(项目批准号:03JD630024)的阶段性成果。
【CateGory Index】: F239.4
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