Contemporary accounting assumes the entity will remain in operation for the foreseeable future. This assumption is known as the "goingconcern" 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。
2
However, this deterministic assumption about development prospects of an accounting entity has been challenged by the fact that uncertainties of goingconcern 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。
3
The auditor needs to consider the appropriateness of management's use of the goingconcernassumption.