The auditor needs to consider the appropriateness of management's use of the going concern assumption.
审计人员需要考虑管理层使用持续经营假设是否适当。
Since the core assumption was that man is rational and markets are efficient, concern about risk took a back seat to concerns over how to make the good times last.
由于核心的假设是，人类是理性的而市场又是有效的，所以，人们对快乐时光如何维持下去的担忧胜过了对风险的关注。
Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "going concern" or the "continuity" convention.
现代会计假定一个单位将在可预见的未来继续经营，这种假定被称为“持续经营的企业”或“持续经营”惯例。
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of going concern exist widely in current society.
然而这种对会计主体发展前途的确定性设想，受到当今社会持续经营不确定性普遍存在的挑战。
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