Going Concern     持续经营

Events or conditions that may cast doubt about the going concern assumption

Financial

Net liability or net current liability position

Fixed-term borrowings approaching maturity without realistic prospects of renewal or repayment

Indications of withdrawal of financial support by creditors

Negative operating cash flows

Adverse key financial ratios

Substantial operating losses and significant deterioration in the value of assets used to generate cash flows

Arrears or discontinuance of dividends

Inability to pay creditors on due dates 

inability to comply with terms of loan agreements

Change from credit to cash-on-delivery transactions with suppliers

Inability to obtain financing for essential new product development or other essential investments

operating

Audit reporting 

Scenario 1, going concern assumption appropriate but material uncertainty which is adequately disclosed

In this situation, the opinion of the financial statements will be 

Scenario 2, going concern assumption appropriate but material uncertainty which is not adequately disclosed.

Scenario 3, use of going concern assumption inappropriate

Communicating to those charged with governance

与治理层的沟通

The auditor shall communicate with those charged with governance events or conditions that may cast doubt on the entity's ability to continue as a going concern. This will include:

注册会计师应当与治理层就识别出的可能导致对被审计单位持续经营能力产生重大疑虑的事项或情况进行沟通。这些沟通包括：

Whether the events or conditions constitute a material uncertainty

这些事项或情况是否构成重大不确定性

Whether the use of the going concern assumption is appropriate in the preparation and presentation of the financial statements.

管理层在编制财务报表是运用持续经营假设是否恰当

The adequacy of related disclosures 

相关披露是否充分