方法对比

	持续经营能力评估	审计中的分析程序
领域	会计学	会计学
方法族	MCDM	MCDM
起源年份	1988	1983
提出者	American Institute of Certified Public Accountants (AICPA) and International Auditing and Assurance Standards Board (IAASB)	American Institute of Certified Public Accountants (AICPA)
类型	Audit assessment and reporting framework	Audit procedure methodology
开创性文献	American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards.	American Institute of Certified Public Accountants (AICPA). (2015). Analytical Procedures. AU-C Section 520. AICPA Professional Standards.
别名	Going Concern Analysis, Entity Viability Assessment, Continuity Evaluation	Analytical Review, Ratio Analysis, Trend Analysis
相关	3	4
摘要	Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date). Required by auditing standards, this assessment examines financial and operational indicators of distress and evaluates management's plans to address concerns, ultimately determining whether financial statements require modification or special disclosure.	Analytical procedures are evaluations of financial information made by studying plausible relationships among both financial and non-financial data. Rather than testing individual transactions, auditors develop expectations about what numbers should be and compare them to actual results, investigating significant differences. This approach is both required during audit planning and is often more cost-effective than detailed transaction testing.