Abstract Problem company criteria are used to identify a set of problem companies. These problem companies are then analyzed to determine factors that distinguish between those that received a going-concern opinion and those that received an unqualified opinion. Decision patterns are analyzed, and the relationships between the opinion decision and the guidance offered by SAS No. 34, company size, and auditing firm are explored. The results suggest that most auditors follow the guidance offered by SAS No. 34.
Jane F. Mutchler (Mon,) studied this question.
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