目前，按照要求，审计师本应评估一家公司是否具有持续经营的能力，但审计师往往只关注企业的财务实力，而不是经营的可持续性。

Right now, auditors are required to assess whether a company is likely to continue as a going concern, but they tend to focus only on financial strength rather than sustainability.

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该公司持续性经营收益为每股52美分，超过分析师预测的平均37美分。

Earnings from continuing operations were 52 cents a share, topping the average analyst estimate of 37 cents.

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审计师在审计报告日来到之前必须确保资金有再次流入的良好前景，使得他们能对公司持续经营的结论签字。

Auditors also want to be reassured about refinancing prospects well before maturity dates so they can sign off on companies as going concerns.

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