In theory, when giving going concern audit opinions of substantial doubt, because of the double influence of economic dependence and audit risks, the behavior of auditors may be deviated.
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- 摘要从理论上讲,审计师在出具持续经营有重大疑虑审计意见时,由于受到经济依赖与审计风险的双重影响,可能存在变通行为。