MCDMEntity Viability and Solvency Analysis
持续经营能力评估
持续经营能力评估是审计师评估被审计实体在可预见的未来（通常为财务报表日期后一年内）是否能够继续运营并履行其义务的框架。根据审计准则的要求，此评估审查财务和运营方面的困境指标，并评估管理层应对担忧的计划，最终确定财务报表是否需要修改或进行特殊披露。
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来源
- American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards. link ↗
- International Auditing and Assurance Standards Board (IAASB). (2015). The Auditor's Responsibilities Relating to Going Concern. ISA 570. IAASB Publications. link ↗
如何引用本页
ScholarGate. (2026, June 3). Going Concern Assessment Framework for Financial Statement Audits. ScholarGate. https://scholargate.app/zh/accounting/going-concern-evaluation
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