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。

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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。

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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。

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"The urban legend (that Facebook is losing younger users) flows more often than not from surveys people have done of younger users that indicate that they're using other social services ... much of the concern stems from the assumption that this is a zero-sum game, and that's not how we see it, " Ebersman said.

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And this beneficial outcome follows, remember, on the extreme assumption that voters act not out of concern for the greater good, but out of pure self-interest.

ECONOMIST: Out of anarchy

For investors, there can be concern that an investment manager is making overly optimistic assumption about illiquid assets in order to boost management fees that are calculated as a percentage of assets under management.

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