注册会计师协会的Steve Priddy说即使主管人员认为公司能继续经营，他们也必须将其担心开诚布公。
Steve Priddy, of the Association of Chartered Certified Accountants, says that the onus will be on directors to be frank about any worries, even when they consider the firm a going concern.
会计师没有足够的根据就放弃继续经营假设，那么，一旦引起债权人对未偿债务要求还款，就会导致破产清理。
And premature abandonment of the continuity assumption by accountants may cause liquidation if it results in demands by creditors for repayment of accounts outstanding.
我们的经营团队是由资深高级经济师、会计师、律师以及多位商务精英所组成的，具有丰富的企业经营管理经验和资本运作经验。
The operation team of the company consists of business elites in the domains of economics, accounting and law, with rich experience in corporate management and capital operation.
企业持续经营风险的加大同样增大了注册会计师的审计风险。
The increase of risks in going concern also gives an edge to CPAs' auditing risks.
根据持续经营概念，会计师假设企业将存续足够长的时间以充分利用现有资产实现预期目标。
According to the going-concern concept, accountants assume that the business will remain in operation long enough to use existing assets for their intended purpose.
与医生和律师一样，注册会计师可以是个体经营，也可以是在一个公司合伙经营，他们也可以由会计公司雇佣。
Like them, CPAs may be self-employed or partners in a firm; or they may be employed by an accounting firm.
注册会计师应当询问管理层识别出的经营风险，并考虑这些风险是否可能导致重大错报。
Auditors should inquire the management about the identified risks and consider whether the risks can result in material misstatements.
注册会计师应当询问管理层识别出的经营风险，并考虑这些风险是否可能导致重大错报。
Auditors should inquire the management about the identified risks and consider whether the risks can result in material misstatements.
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