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
The auditor needs to consider the appropriateness of management's use of the goingconcernassumption.
审计人员需要考虑管理层使用持续经营假设是否适当。
3
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.