Going Concern Opinion（GCO）
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(2) 早稲田商学第368号 decide. Key. the. ways. in. whlch. GCO. words：GCO；discounted. inds. in. present. the. frame. value. of. regulation. accounting；nor㎜ative. th・。・i・・；・・i・t・・p∫・t・ti。・。ip・…iY・. system：the co一］cern. Onancia−state皿旧nts. status. by. i口each. comltry．. a皿d. positive. bj・・t・th…gいh・id・・1. containing. disclos1』res. o皿1goio日g. compaIlies．. Intr拙uction Within problems. of. recent. years，both. GCOo〕have. received. in. professional. increasing. and. academic. attention，In. the. ield，the. professiona1. 丘e1d，（AICPA［1977．1978．1981．1982．1983．1990］and. SEC［1978］in. CICA正1980］in. Com．mittee［1992］in. CANADA，ICAEW［1992］and. UK，and. BADC［1991］in. reports. or. draft. reports，most. auditors，expansion in. the. area. On. of. of. Japan）issued. of. audit. other. hand，in. et. kind. statistica1models. contents. that of. interviews spite. of. been. the. nature. u〕 Or. The淀rm. 418. are. Hke−y with. questionnairs these. leit. of. which to. with. exposure. the. drafts，. responsibi1ity. contents. of. ield，especia1工y. audit. of. reports. the丘nancial in. this. et. et. of. which. dealt. are. to. be. GCO，to. auditors. These. on. statements. paper，indicate. a. domain. a1．（1987），Menon. with. used. to. appraise. their. funda㎜enta1issues. issues. the. a1（1992）gave. statistica1manipuration to. in. （1982），Mutchler（1983），. Chen. get. e丘orts，some. unsettled，. GCO，used. dlSClaimer．. evidences，most. GCO，and. or. have. academic. al（1991）and. empirical. In. the. （1980）．Bailey. valua亨Ie. companies. dealt. a1．（工989），Mutchler（1984）Dopuch. a1．（1687）McKeown. of. which. or. US，. GCO．. the. et. Cadbury standards. works，information. empirica1research，Kida. Hopwo◎d. of. new. the. of. containing. many. deve亘oping. some. identify. in. information. the. resu1ts. this. of. area. report. of. GCO． seem. c1ariication. disclosures. qualiication，audit. those. the. perceptions. contain（1）the. et. us. on. to. of. going. modi丘cation，.
(3) Some. I皿quiri舶i皿to曲e. Nature. of. Goi皿g. Cono色m. Op壷口io皿（GC0〕. ・・…m・t・t・・by・㎝p・・ie・，（2）e・p1…tio・… work. to. be. perforIned. consistent㎜anner. inancial under. with. accounting. which. we. to. of. research. this. can. paper，I. argue. has. to. construct. an. to. be. through. the. by. system．. observing. is. in. tbe. this. their. of. This. the. ideal. Kant. says. If existing in. I. not. at. the. to. system. be. can. be. practice． the. system. on．. and. is. the. taken. one. which. in㎜any. has. scientific. and. been works，. others−Am㎝g. fonows： cogitate. thi皿gs，and. itse−f. are. as. must. to. mentioned. asked. in. In. try. to1ook. wh三ch. includi㎎Aristot1e，Kant，Ni■etzsche，Parato，Weber them. and. taken. in. the. empirical. above. are. system. under. arguments．. reference. objects. the. paper. phi1osophers. in. fra皿ework. and. idea1system. environment. going. in. issues. the. normative. explaining. ideal. observing. taken. many. generaI. of. base. frame. perceived. investigaticn. Methodology. in. the. wもich. through. lthrough. the. successfull. systeIl＝ユas. companies. consideration in. like. inductive1y. recommended. into both. wou−d. area，in. which. taken. account三ng. of. GCO．. to. GCO. about. against. reference. prob16ms. normatively. other. of. way. existence. the. fram■e. ideal. or. or. been. this. reinterpreted. on. any. the. constructed. continued. arguments. for. issues，using. in. the. auditing，（3）construction. historica1cost. without. investigate. the. and. Usuany，GCO framework. assess. the・・t・・e・f・・dit. yet. necessary，the. properties. of. something. am. D0t. as. inevit劃b1e. thi皿gs. existing. permitted. to. necessari工y. cogitate脅ny. inference. is，that. themselves；that. basis. of. inφvidua1thi皿gs. as. as. necessity. consequently. the. and. contingency. 皿eithef. of. these. P・i・・ipl・is・bje・tiv・．butthey…me・elys・bjecti・・p・i・cip1e・・！f・・asb卜 the. one. requiring. exists，that. us. is，to. completeαμ伽｛、the. this. be. to. heuristic. and. In. for. satis旋d. o血er. completeness，that. unconditi011ed，. seek. this. a. wi出1100ther. forbidding. is，to mode. regulativ■e. of. necessary. us. grou皿d. exp1anation. ever. to. hope. regard. no. viewing. them，both. character，. and. for. member as. every. than. for. oiφe. the. that. that. which. is. attainment. of. empirical. princip］es，in. concerni皿g. thing. merely. wor1d. their. the. as. purely. forma1 419.
(4) 早稲田商学第368号 interest⑪f. must. reason，are. philosOphize. a11existing. your. quite. things，solely. knowledge，by. arbitrarily. co皿sistent. upo皿nature，as for. pursuing. admitted. to. the. an. be. if. idea. of. a−ways. open. for. is，as. further. as. determined. be. as. co皿ditionauy. empirically. given. We. need. philosophizing concluding may. think. and. of. former this. s. economic. matter. or. system. as. the. This. ones. they. or. problem. 420. This. of. which can. reference. the丘eld. any. a. of. traced. at. reference. in. constructing. asking. on. which. to. with. every must. which. is. between. basis. primal the. and. basis．We. one. hand，. the. other．. In. the. that. things. are. in. of. GCO，following. disagreement. more. po1｛tical，. basic. need. to. and. to. think. use. of. this. traditional. the. ideal. or. usua1. auditing，in. which. and. deduced are. and. compened. positive1y. to. be. investigated. ideaL. idea1system，there this. m. di脆rences. basis. contrast. the. treat perceive. fundamental. accounting. this. to. an way. problems．一2〕. practices. princip1es dealt. the. normatively. unique. to. primaI. striking. course. prec1sely. this. such. K細t，1978］. area. countries，we. inancial. are. specia1or. is. be. the. is no. the. anything. on. readily. in. which. keep. primal. on. of. into. consider. we. that. big. cu1ture. is. to1ook. to. necessary. there. the. to. that. techno1ogy. conclude. in. a. are. a. case，as. necessary. idea1systems. methodoiogi. on. d雌erences. exhibits. some. may. a1l. basis. unity. things，as. necessary. on. existed of. are，without. Of. ｛2〕. frame. in. some. practiced. dependent. of［GCO］which. there. a. existed. latter. of. impossible. there. dependent. the. you. necessary．〔1mmanuel. existed. science，we In. method. taken. either. in. cultural. if. is. if. says＿you. foundation. wams. deduction，and. But. o皿e. primal. systematic. necessary，but. the. other，. there. being. description，in. as. in. other. existence. necessary．it. there. being. way．. theory. some. The. necessary. character−a. the. the. absolutely. that. culture. that. be. if. readily of. this. notice，here，that. as. case，as. or. the. as. to. technology. Thornton in. should. by. other．. a. introducing. absoIutely. pmgress. detemination regarded. of. u1timate；while. foundation，that. each. existed. purpose. indiv圭dua1determination，conceming ωtimate. with. there. Teruya. ideal. system. r1993］．. is. can. aiways be. bui1t. the up一.
(5) Some. I而quiries. into. the. Fig㎜＝G1. （1）. Construction. of. Nat皿re. o｛Goi皿g. Co皿struction. an. ide固1system. of. as. Co11oeI・110pi皿io皿（．GC0〕. an. the. idea1system. inductive. outcome. from. the. present. SyStem．. （2）. 0vercoming. （3）. the. co口dit韮on. Reinterpretatio口of present. value. （a）. of. the. no. contradictioll．. present. system. as. the. special. kind. of. discounted. account孟皿g．. Negative. cash且ows. （b）. Accessabnity. to. （c）. Esねb1ished. authority. insider. in｛ormation. and. power. of. auditors．. 1l. （4）. The. main. Tbe. idea1system. features. ①Auditorsha・eabsolute㎞owledg㎝thefutu・e ②Audltorshaveabsolute㎞ow！edg㎝theirclients．business． ③Auditorsareabsolutelyindepende皿toitheircli㎝ts．. ④AuditorsareauthorizedtoPerfomthei・dutieswithoutanyinteferenceby manageme口t一. ⑤Managem㎝ta㏄omtぬlitiesa・eabsolutelyhandedtoProfessi㎝al accountants. who. have劃bso1ute. know−edg. on. the. future．. ⑥Al1丘msarerequiredtoapPlydisco㎜tedp・esεnt・aluea㏄o㎜士i聰g．. ⑦Socialpercepti㎝ofauditorsa・emeno・wom㎝ofabso1utelyreliable pro｛essio日s．. ⑧Auditos1閉teofdisco㎜tandriskpreferencesaredi伍er㎝tfromthoseof professiona1accou皿tal1ts. performing. managemenばaccou口tability．. ⑨Auditors．disco㎜tednetcash昼owsaretaken副sthesurrogatefo・the empiricai. ※This. ideal. i．nte馴al. o｛its. system. view. representation sense. in. by. value. St重ndards. the. is. expected，as. se日se. manageme聰t. refEring. ※※一nterpretation. present. referent. to. ⑪f. shall. of虹vi−lg. o皿the. o皿e. represen士邊tion. the. accounti皿g. by. historica1cost. seems. to. have. be. the. described. surrogate. haIid，and劃1so. precise1y. of. later，to. emplricai. belongs. to. be1ong. referent. meta. view. to. to士he in. the. management．. alioc劃tion. been. taken. as. the. partly. specia1kind. by. o王discou皿ted. Financia］Accounting. Board（FASB）［1990］．. 4−21.
(6) 6. 早稲圏商学第368号. For. example，depending. information. for. ｛undamental. among. my. decision. whether. one. with. kinds. strongst. ［Shiobara，. principle，and. normatively．. On. an. ideal. Section. system. I. ideal. power. Cons廿uctiom. in. of. the. the. accounting. be. be. as. kind. would. the. constructed，. se1ected．. veri丘ability. this. paper，I. can. shaH. empirical. this. of. verifiability. system. constructed shown. re1evance. empirical. of. took. contrary，in. inductively，as. （1）. take. explanatory. 1993］. fundamental. the. we. n1aking，or. princip1e，サarious. which. book. on. In. as. the. of「idea1system. like. to. constmct. Figure（ユ）．. ideal. system. Fi・・tい…tm・ti…f．th・id・・1・y・t・㎜h・・と・h・・1d，b・・t・・…d that. is. an. inductive. idea1system. is. constructed. inductive1y. of. and. in. it. many. sources. The su笛cient. forming. io. practice. independent. co㎜petent. an. 丘nancial. outcomes. conformity. meeting. this. limited. to. that. with on. overan. the丘nancial of. present. from. matter，to. system，. various. kind. cbjectives. is. prρvide. a. statements. operations. generaI1y. objective，the. reporting. s. evidential. opinion. the. That. of. is，this. data. found. research．｛3〕. auditor. position，resu1ts. from. and. auditor. as. changes. s. respnsibility. transac仁ions. to. reasonab1e. a in. accepteポaccounting. historical. said. basis. who1e. for. present. inancia1position. principles．．In. traditiona1玉y. and. obtain. has. been. events［Comor，1986］、. The accounting 1iterature，however，discuss two funda㎜enta11y di甜er叩t kinds ofldiscounte叫values・ As Sterling5ointed out，the two. can. be. distinguished. variables. price. in. and. rate. ｛3〕. case. One. 422. by. accountmg. is. of. identifying. discounting. forecasted」cash. discount. cost. the. the. flows. dependent. inductively. is正ound. eq1ユation．. are. the. the In. dependent the. independent. variable、■That. constructed. i皿Fu」ii［1995］、. model. ohdeal. and. independent. 竈rst，case，the. is，a. purchase. variables，while discount. measurement. syste㎜of. rate. the is. acqusition.
(7) So皿e. se1ected In. the. which. the. makes. second. independent. Inq皿iries. the. its. and. purchase. to. Nat皿re. of. Goi皿g. va1ue. for㏄asted. variables．. reverts. tbe. discounted. case．the. discounted▽alue．. method. into. cash. Con舵m. Opi回io皿（GC0〕. equa1to aows. and. From. these. independent. ［The. former. method］. historic. price，and. costs．. the. The. purchase. price．. the. interest. rate. variab1es，one is. asset. discounting. the. ca11ed. is. is. ca1cu1ate. dependent−rate. initia11y. process. are. recorded. at. more. than. nothing. anothemethodofa11ocati㎎thepurchasepriceω［St・・1i・g，1979］． Even. a. special. concern. when. hist◎rical. kind. of. of. the. may. in. In. 1atter. of. situations. of. the. liabilitiesis. the. in. assumed. doubt. using. Connor. said. to. s. case. about. f1ows. the. the. ob1igation. distribution. comprise. of. Not. few. 丘nancial. va1ue. the. concept，to. The. iows. means. of. assess. of. a. when. professiona1and. now. system. at. a. is. to. academic. or三ented. a「e割PP「oximatdy. in. characteristics. dr且wn01］t. by. have. a. problems. hquidation. business．. third. In. parties. of. in. is. existence，. the. firm−. s丘nancia1statementsis. a. point. with. in. time. bund1e◎f. about. assets. proportion auditors. the. that. of. may. the. choose. qualiication［Gwil1iam，1993］一. accountants. amended. condition. of. continue. signi五cant. concern. be. going・. proportion GCO. and. apPraise. negative，then. de㎜a皿ds，requiring. 丘nancial. future. made. going. course. financia1condition. associated. cash刊ows. reporting. public. e−ements. ムcco皿nting. cash. future. by. a. assertion. co㎜pany，and. of. signa1this. the. ｛4〕. future. that. distribution to. e旋ct，an. assets. to. Agoingconcernqua1i丘cationonacompany be，in. a. as. professiona−judgment，there. ability. the. of. ordinary. her. entityls. assess. signi￡cant. realization. in. or. on. negative，then. an. de丘ned. cashnows，auditors. a. is. has. his. above，is. accounting. positive. c㏄ur. the. concept，to. va工ue. of. cash. case. to. stated. existence．When. auditor. where，in. accounting，as. present. future. former. case，the. substantial. the. conti㎜ed. distribution. occur．. of. discounted. basis，appIied. specia1interest. cost. to. the. take. Provide. the. the. view. predictive. auditor，applying. addition. iIllplicitiy. to. 丘nancia1. contained. that. Connor. s. position. i皿ac．quisition. cost. Fujii［lgg5］． 423.
(8) 8. 早稲田商学第368号. ［Connor，1986］． condition，which embodied. of. with. According. to. CoI1nor，the. de丘皿ed. as. the. is. reasonab1e. assets，incurrence. every the. tme. nature◎f. is，the the. of. existing. enlbodied. auditing. research. results. auditing. concept. of. According. to. carefuuy. the. at. future. net. on. cash. of. a1so. point. on. and. they. dc. management insider. have. company，their forecast decisions. about. quali丘cation. 424. to. they. it. resort. to. cou1d. be. That. si狐i1ar. to. 1986］、. o｛the. now. existing. forecasts，. stated. have. of. us. status．. that. an. concep㎏，we. that. that. inside. they. i㎜pact. can. on. para11e1. negative. the. opinion showed. are. one. of. access their. thay. discounted. likelihood. nature. of. great1y. of. know1edge. intemaI. company. surviva1． contained. a. great this. to. deaI. of. clieIit. comp■any judgmental. According. users. of. inc1uding. with. a. and. insider. their. to㎜ake. in. stressed. views. to. information. placed. va1」ue. had. management. of. relationship. unique1y. its. has. be. inside. quetionnair. insiderls. Gwi1lia㎜aHuded. information. enhances. who. of. they. ana1ysis，having. direct. of. the. that. to. to. ［Campbell・and. resu1ts. know1edge. outsider. has. access. decision. reported. to. are. had. the. of三ntimate ratio. information. auditor. asα仰伽〆one，auditors. mean. the. inside. to. ［Mutch1er，1984］．. powers. should. this. with. the. auditors. information，and. management. base. i㎜portance. infor㎜ation. nature，treating. is. which. the. and. to. that. Especia11y，Mutchler. in. over not. existence. cash. would. part◎f. te1l. ［Connor，. interviwed. these. a. are. si㎜i1arity. to. which. Using. be. argu獺ents. existence. subjects. accessabi1ity. argued. which. Mutch1er，1988］．. over. nows，should. this. company. rea1ization. nows，. Some. intervies. to. the. going−concern. existence. forecasts. of. anancia1condition. continued. ￡nanc豆al. prospective. normative s. of. position. the. cash. of. client. auditor How. Secondly，auditors. information. to. assessing. continued. contonued. cash. eInphasized．. it. a. decisions［Mutchler，1985］．. ar馳ment. and. kind. of. in. Mutch1er，the. looked. This. concept. Empirical. their. as. liabilities，and. examination. concepts. 丘nancia1. expectations. audit［Connor．1986］、. assessment. to. going. o｛. him， concern. inancia1.
(9) So皿e. I皿q口iries. into出e. ststements工Gwilliam，1993］． to. have. be1ieved. that. Nature. o｛Goi皿竃Conc唱m. Financial. auditors. are. statemel1ts. privy. to. Opi皿io皿｛GC0）. users. inside. are. 9. also. reported. information［Mutchler，. 1985］、. Third1y．the. the. main. positiYe. infbr皿at三〇衙content. interests. in. accounting. disc1osures（or. red. the. research. theories， iag. In. of. the. works. taken. this丘eld. disclosures）in. audit. opinion. under. see狐s. the. framework. they. argue. on. audit. report. may. the. to. whether be. be. of. GCO. viewed. or・otasared㎜dantdisdos・reof（theabi1ityoftheentitytocontime in. existence）since（this）would. be. disc1osed. in. detai1in. the丘nancial. statements［Raghunandan，1993］．. the. such. a. case. for. modi丘ed. redund孕nt早isc1osures. audit. report. ［Raghunandan，1993］， intimacy. and. of. the. audit. estimations. of. Here，in. auditors. report. signals with. a. the. client. are. probabi1ity. The. tg. in. to. materia1ity. of. From−. kind. resu肚s，we. may. infer. anaiyzing. disc1osures. by. management. a㎡d. that. of of. audit. this the. work. future. disc1osures. di丘ere皿t. （going o｛. nature. applied. of. mentioned. represent. 〔Raghunandan，1993］． adequacy. the. above. uncertainties）. the. presence. managers，footnote. taken. and. the. to. under1ying. thaけhe. event. with. footnotes. premise. be. potentia1. conjunction. ㎜odi自cations. the. seems. the. of. in. concern. research footnote. relation. to. thi・ki・dof・・dit・・p・・t沽odii・atio・f・㎝thep・i・t・fdis・・mt・d present. va1ue. accounting．. Fourth工y，we juggle. In. things. most. a. need company. to. note. cou1d. countries」relevant. management faihre．. so. from. expressing. Mbreov町泣wou工d皿ot. here iook. that. good. 乞ccounting an. a. Yiew. cou1d1egi士imately. year［Mutch1er，1984］、. standards. optimistic. be. management. for. do. not. Prev・ent. about. the・ultimate. jエ□the一皿in」terests. of卿anagement. t・p・bli・ly・・p・・…. m・・ptimi・ti・p・・itio・i・一th・f・・t・・t・・．. ［Raghunandan，1993］、. Neverthe1ess，some. footnotes，. So．me. argues. that. one. interfered［Raghunandan，1993］、Of. toha…. managers. possib工e. course，it. don. reason−is. is. t. use that. necessary. optimistic the. for. auditor. auditors. uth・・ity・坤、．P・W・・山・t・gP9，即㎎ht・昨s・㏄・・f・11i・ 425.
(10) 10. 早稲田商学第368号. 刑騨肥2. Exp1icatio皿of. the. present. （4）. The. sys屹m. thro凹gh. the. spectr1』m. of㎞e. ideal. idea−syste皿. （1）. ［meta，containing. Partially. integra1，view］. （4）Historicalcostaccomting＝disc㎝ntedpresentvalueaccomting using. inside. disc01』nt「ate. ll. （5）. Predicti0110f. negat三ve. cash且ow. ll. （6）. I一皿p−icit. conversio聰to. dIscounted. present. value. accounting. using皿arket discount r劃te ＝丘nancia−state1皿e皿ts containi皿g adequate disclosure （P…epti0Hf・。mpl・t・口…。f・・c㎝・ti㎎sta・da・ds） ll. （7）. Switch. to一…quidation. （Conide皿ce. in. value. autllor…ty. accounti皿g. aIld. power. o｛auditors）. Exp1anatio口（2）. ｛non・meta，co皿taing Partially （8） No interests m GC as facts. meta，vlew）. ll. （9）. No. i㎜plicit. us三ng. market. conversion. discount. to. discounted. present. va1ue. accounting. rate. ll. （10）. No. switch. toliquidati0皿value. accounting. ll. （11）Expectation. gaps. i日relation. to. GC1］ncertaintles. ※Expectatio皿ior re−iab−e inform刮tion so outweghis the prlvate cost to the ar㎜. far. as. continue. as. social. beneit. li. （12）Assessment gOing. of. an. e口tity1s. ability. to. a. COnCern ll. （ユ3）. Red邊ag. to. discounted. present. va1ue. accoun｛ing. by dec三sio皿makers themse−ves （imcomPleteneSs of accOunting Standards） （一ack of authority and power of auditors）. E・pl・n・tlo・（3） （meta. （15）. VieW）. 剥o. interests. in. GC. as. facts. ll. ／16）Noi叫1icitc㎝・ersl㎝todisco㎜tedp・esentvaluea・comting using. market. discount. r目te. 1l （！7）. No. switch. to−iquidation. value. accounting. il. （18）. ResoIutio1］of. expectati0119aps. by. education. 1l （1−g）. Focus. on. the. responsib責1ity. prob−em. il. （2b）. 426. Discounted. present. value. accounting. by. decision. makers. themse−v色s. system.
(11) SoI血e. I皿Ψiries. into. the. N臣t1』re. o｛Goi回g. Concern. 11. Opiili011（GC0）. interfering，. We 童rom. may，now. the. conclude. point，of. Main. features. summarized. in. that. discounted. of. GCO. present. the. idea1. prob1e㎞s. cou1d. va丑ue. accounting．. system. constructed. be. best. ana1yzed. in. this. paper. are. Figure2．. Se6tiom（2）、、Explanatioll（1）、一Cr雌6al. Yeri趾a価on［or. meねユ. ▽ieW. In1980the. removed. the. subject−to. disclaimers that he. Canadian. involving. the・auditors. believes. un1ikeIy. that. that. of. qua1i6cation. uncertainty．. must. assess. going. the. Institute. a1ong. And. the. concem. wm. Accountants. with理iddle. CICA. has. is. in. have. su飾cient. the. each. inappropriate. （CICA）. paragraphs. taken. circumstances. GAAP. enterprise. Chartered. position. case. （i，e，1f. funds. and. to. Where lt. meet. ls. its. 1iabilities）．heshouldinsist㎝冊Prope・reYisionofthei・ancia1 state卿en主s. decide. to. reHect. conc1usively. adequate. disc1osures. 1iquidation. in. light. va11』es，. of. uncertainty，the. whether. going. to. going. this. concem. position. concem. different. GAAP. was. interpretation．. position. concept. seems. above. needs. There. with＾the. traditiona1 the. of. to. is. not. auditor. possibie. shou1d. to. Contrary have. been. to. to of. t0. insist. on. position， m. against. not. to. concern. discussions， read. that. sure. tradjtional. be，however，a going. most. a1tered. CICA. noticed．一I. critics. seems. assumption. mentioned. be. a迂ected−by・some. assumption，. dealing. it. ［Konrath，1985］．. Amongミevera1characteristics a11usion. Where. the. 1三tt1e from. the. in. this. entity. is. ・i・w・d・…m・i・i・gi皿・p…ti・・i・d・O・it・lyi・…㎎・iti…f・・id・… to. that. e伍ect，not. 1醜8］． e」vjdence. Here. it. in. the. Proper. is. in」the. absenとe. taken. case，not. revision. that an. of. of. evidence. continuity. to. shou1d. the. be. a. contrary. judgment. ［Fremgen，. based. on. assumPtion．. the丘nancia1statements. to. renect. liquidation 垂27.
(12) 12. 早稲囲商学繁368号. values. needs. where. going. treat皿1ent. be. be. of. be. by. GAAP. taken. liquidation. auditors，. be1ieved. to. ask. va1ue. according. to. the. be. to. this. position，. inappropriate．. auditors. to. accounting，even. ins｛st. beiore. the. the. This. ex. entity. ante. comes. liqu云dated．. Auditors. to. insisted. concern. Inight. apP1icadon to. to. re見ect. wou1d. insistence. 1iquidation. ca11for. including. on. proper. value. or. of. i皿sistence. the. existence. on. disclosures，and. that. revision. the. on. o｛we11established auditors. financial. adequate accounting. authority. and. statements. disclosures standards， power. strong. e…9ht・pe・…deth・・lie・t・｛5〕、If，…ot・dab…，㎜an・gem・・t…ld 1egiti皿iate1y. no. jugg1e. re1evant. expressing. the. one. with. the. be. but. can. fraInework. of. Going. concem. which. about. might. a1low. called that. historical. Figu肥3. cou1d. the. look. from. GAAP＝Historical. us. to. mixed. meta. view. cannot. n⑪logics. historical. liquidation. ｛5〕. On. the. adequacy. f・。加・t・，P．105］．. 428. of. are. froIn. to. such. ［1983］. attained. the. as. in. framework. the of. a. va1ue. ll. bridge. an. position. →Liqu1dati㎝value. cost. based. two. oI1environme皿ta−facts. mixed. forecasti口g. to. be. is，in. cost. CICA. Thomton. accounting，that. tra而sactiona−iacts. with. i｛there. failure，auditors. categorize. ll. on. or. prevent㎜anage孤ent u1timate. meta−view，following. pure. cost. Tr加sition. b目sed. good. power1ess．. be. qua1i丘cation. co−npany. view. characteristics. which. a. standards. optimistic. cannot. These. so. accounting. an. insistence. things. facts. mixed. mterpret…ition. of. with. ClCA. with. forecasting. forecasting. guide］ines，see. Thomton工198a.
(13) Somo. specia丑kind. I聰quirie冒i皿to. of. discounted. Needjess. been. to. discussed. syste阯. If. we. liquidated. should. cost. in. kinds. of. be. 1ogica−chain. of. concem worse. GCO. status to. afford. are. worse. the1cgic CICA. disclosures. lie. from. the. where. it. the. adequacy. companiesin nature. statements. On. the. above. not・from. of. audit. mode1has. contrary，the. lying. responsibi1ity，users. outside. never. on1y. to. gaps. modeI. insist. from cannot. on. in. adequate. light. the. does. t. historical. taken. cost. mode1. to. examine. apP！ied. forego. fairness status. the logic. above. logic such. by. power. expiaining. of. of. status. su脆cient. exp1anatory. it. o｛. nature. have. Procedures. and. going. sudden1y. going. constructed. acc011mnting. d岨erent. concern. concern. ・from. needs，expectation. two. facts．. procedures. the. nO. confusions. exp1ained. of. as. two. found. on. model. reporting. going. of. or. conclusive1y. als◎caused. on. be. between. tow. be. facts. these. can. Historica1cost. decide. issued，on. to. th−at. slow1y. 1ack. ante to. from．historical. reasons. auditors. audit. ex. co−nes. facts. there. has. accounting. Boritz［1991］，the. task、一Neither. idea1system. matters. the. cost. This. report. by. these. has. of. and. disclosu−res. mentionned that. this. nature. from. bridge. disc1osures. historical. switch. and. moves. to. mode1. perform. the. accounting. containing. the. cost. position. cost. entity. showes. better．. containing. occasions−. the. the. The．main. bridge. require. accounting. such. historica1cost true. to. exp1ained. of. to. to. the. switch. of. co㎜panies. possib1e. Perphaps. power. ever. the. this1ack. is. Historica1. has. before. facts．. wor§e. not. CICA. historical. forecasting. to. state㎜ents. explanatory. of. surface. be. position. the丘nancial. companies，. mentionned. diagrammaticaHy. encugh. uncertainty−. by. in. shown. su茄dent. took. to. two. doubtful. or. above. the. with. these. As. of. On. mixture. 13. Opi珂ion（GC0〕. accounting．. accounting. sce㎜s. might. facts，. va1ue. Co皿cem. Figure2，however，also. bridging. surrounding. kinds. value. Goi回g. method，no1ogica1exp1anatio皿of. va！ue. given．. Figure2． facts. of. framework. this. liquida士ion. to1iquidation. shown. present. the. follow. of. Natum. say，ordinarily. under. apP1ication. the. such. of the. 丘nancia1. b・y．companies．. might. of as. expiain. accounting， auditors. others． 4」29.
(14) 14. 早稲田商学第368号. To. begin. with，. present. reinterpreted，not. as. special. forward1ooking. type. of. system，which. is. si㎜i11ar. what. to. backward. considered is. used. section（1），fo11owing. going. concem. discounted to. the. GAAP. judgment. case，auditors containing of. the. on. have. in. allocation. CICA. value. discounted been. s. position. adequate. on. the. disc1osures is. the. at. in. rate. of. to. be. a. of. as. a. the. on. in. of. according. evidence. going of. type. Then. Onancial. type. discount noticed. reinterpretation，. taken. based. accounting. cost，as. Figure1．）. company. to. as. this. sha11be. relation. be. the. In. preparation. considered. shal！. acccunting，but. va五ue. acquisition. accounting（［4］in. sha11insist. co皿pany，which. applied of. practice. cost. present. de丘nition．. continuity」of. in. historical. to. Sterling. in. present. accounting. looking. in. the. statements. concern. status. discounted. present. ・・1・・…ou・ti㎎・pP1ied・tth・ma・ket・・t・ofdis・・mt（［5・・d6］i・ Figure. 1．）. company，the （［7］in. Fina11y， switch. according. to. to. 1iquidation. （AICPA）. provided. about. entityls. an. guidelines continued. Standards（SAS）No．34，. In. and. c1assmcation. of1iabi1ities．. paragraph. middle. paragraph．. of. by. a丘ect. and. status. sha1l. be. of. the. insisted. of. for. direct1y. going. Cirt丘ed. through. Statement. the. auditor. auditorsl assets. was. report. there. and. to. an. doubt. Auditing. was. the. provide. was. on. focus. directed. and. A㏄01mtants. on. the. a㎜ounts. and. modify. the. exp1anatory. in1988，substantially㎜odi丘ed. every. audit. consider. existence． concem. of. when. recorded. audit. imte駆a1］view. auditor. No．59，issued. continued the. an. cases. The. requiring. a丘rmls. eliminated，and. the. SAS. ana1ytica1procedures. 430. accounting. Institute. existence. c亘assi丘cation. opinion. procedures. for. such. recoverability. was. va1ue. concern. Exphmtiom（2）一Non−meta［or. From1981throughユ988，American. might. going. Figure1．）．. S㏄hom（3）. these. the. that. the. conditions The. uncertainty. auditor. and. subject−to is. now. perform. events. that. qua1i丘cation. described. in. a.
(15) So皿e. Inquiries. Fig皿e4. iI1to. th直N副ture. o正Going. Compariso口of. Co皿cern. authoritative. ex. Opinion（GC0）. 且5. guiddines. ante. apPlicatio皿. 11撚薫ill一、「. ㌫n＝箏二讐. ＝CICA. ll. assesslng. business. the 1dea1. risks？. ＝SyStem （C−CA）. ＝nOn the. net. 1；引. aSSeSSlng. e丘ects. ！GCO. on. ＝SAS. （・・p1・・atO・y. cash鉋ows＝. No，59. paragraph）. focus. on. the. 1己二11y「 ＝SAS No，34. focus. on. 二鴛ニニに. ：ASB. ED. 、、lltp、、、、、、、、」. required. exp1anatory. As. Konrath. paragraph. ［F1eak. pointed. out，in. et. USA，duri㎎the. War，auditors，lacki㎎authoritative which. of. had. produced. rapid1y. deals．combined began. to. mis1eadmg. expanding with. protect. a1一，1994］．. support. absence. themse1ves. by. of using. fo1lowing. mal. practices. under. the. condition. investments. and. speculative. strict行nancia1reporting the. World. combat. financia1statements. businesses工high−risk the. to. years. phrase. standards，. subject−t〇三n. qualiied 431.
(16) 16. 早稲田繭学第368号. opinions. before. inancial. statements［Konrath，ユ985］．. movement. fouowed. a. lot. of. a. since. e宜orts. authoritative also. describing. lot. accountants. in. this. devoted. to. supprt. auditors. have. been. facets. go. possibIe，however，to. infer. the. with. for皿er，neither. negative. Canadian. attitude. discounted. app1ication. latter. shows. of. going. remaining. in. Figure工．）．. to. apPly. of. in. ex. the. vaiue. that. US. concern. This. inancial. to. accounting the. satandards. other. status. of. hand，. of. hand，. practicing. endeavour. this. to. paper，. the. iows（it. means. the. on. application. net. cash. insistence. discount. is. no. have. of. befor. SAS. the. insist. ref1ect1iquidation. The. in. is. the. viewed. evidence｛5〕（［8］. caused. to. ante. required，. entity. in. ex. interests. the. recognition. reqllire. the. rate），nor. formally. that. No．59. s. Figure3．，in. in. SAS. It. of. read. to. On. the. empirical. accounting. to. one. showed. to in. vaIlle. Figure1．），nor. the. features. on. guideHnes. seems. fact，on. shown. accounting. attitude. statements. As. market. indeinite1y. of. scope. against. assumption. ante1iquidation. or. the. e丘ects. using. the. facets. raise. speciic. aguidelines. operation. （［9］in. beyond. the. accounting. of1iquidation. as. liquidate. US. value. fact. a1teration. of. of. a血ect. two. deve1op. to. guideIines．. assessment. In. known，might suggests. judgments．. devoted. two. of. to. professinals．Historical. these. comparison. fact. country，. been. e丘orts. as. investigate. then. which，if This. have. enough of. conditions. No．59neither. entity. on. comes. proper. to. revision. va1ues（［10］in. Figure. 1．）．. Interpretation assessing. taken 15〕. not. One. there. comany. s. to. of. the. comparison. w三th. means. rate｛［9コin. 432. m. the. the. doubt. duty. alteration Figore1）．. oi. ab01』t. time．. auditors. to. the. requirements. period. howeΨer，㎜ake. on. ability. extend. s1』bstantial. re自sonab工e. which. s. This under. objective exist. auditors SAS. No．59is. the. entitヅs. SAS. discounted. audit. going. work. concern. associated. was. respo皿sibi1ities that. oi. ability. No．34which. ior. of. a. require励e1lt. resp011sible of. as. is is. eva］uating. to. said said. predictillg. present. co皿tillue. to to. future. be. associated in. every. audit. goi皿g. concern. as. a. an. a筋rmative. be. negative. events. va11』e乱ccounting. with. traditiona11y. It. with whether. duty does. fOr. a. in not，. 【Ellingsen，1989］. using. inside. d韮scount.
(17) Some1nql］iries童皿to. historica1information a. concept. of. statements within Strict. audit. the. of. 1ooser. strictness. with. ユ．）．. when. power. in. area. assess. Ru−ings. and. that. the. audit. One. ◎f. company is. Here. nature. to. of. on. on. backward. US. on. going. the. U．S．［Chow. on. the. as. a. have. going. the. same. as. in. financia1statement§. accounting．. view. within. seems. and. require. to. be. weaker. comparison. expectation. to. the. to. with. a1．，ユ982］in. been. concem. the. historical. et. companies. gaps. uncertainties（［13］in. substantia1doubt（［12・13］in. for. by. which. so−ca11ed. concern. respo皿ses㎜ight. abi1ity. the丘nancial. ru1ings−6〕，combined. caused going. of. cost. meta. standards. in. have. of. course，such. status. hitorical. auditors. might. expect. concem. basis. accounting. opinions. Of. interpretation. looking. concepts. in. the. 17. Op葺瓦io皿｛GCO）. information．. CICA. again，as. impossib1e. based. Co聰oem. to. the. s. o｛Going. compared. of. Canada. of. there. of. such. framework in. is. disc1osures. framework of. Nat凹re. forward呈ooking. work. containing. apphcation. authority. to. the. in. Figure. auditors. modify. the. to. report. Figure1．）、. case. of. CICA. accounting. ru1ings，it. lnodel. to. might. be. explain（1）the. containing．disc1os1ユres. on. going. co・・emst・t・・by・㎝p・・i・・，（2）th…t・・eof・・ditp・…d・・est・k㎝ to. exanline. the. adequacy. of. accounting. and. reporting. Procedures. apPlied. bycomp・・iesi・…h㏄…i…，・nd（3）th…t・…fgoi・g・・…m opinions． about. as. Needless. the. future. shown. to. say，going. prospects. above，must. of. have. concern. the丘rm．. inside. opinion. In. requiires. addition. information. on. to. a. judg㎜ent. that，the. which. to. auditors，. base. the. QPi・i・・d・・i・ig…d…b…p1・i・・dbyth・1・9i・・fdi…mt・dp・・…t va1ue. accounting. shou1d to，or. be. exp1ained. on. along. middle. with. About. describe. the any. Re1ying. without. adjusting，those. argu．ments. 16〕. only．. CICA. on. any. given. which. paragraphs. and. imp』コcatl⑪o. tba士GAAP. ideal. system，shown. contradiction，by. exp1anations. rulings. cont…ngency. the. removed. adding. some. e1ements. rulings−. That. is，、the. the. subject−to. deve］oped. o皿1y. the. GCO. C工CA. disc1aimers. have. adeq1』ately，if. to. above. involving to. the. pri皿ciples. uncertainty. point are. qua1iication. u. where. proper1y. and. they. can. 劃pplied，see. Thornton．ユ983，p，105． 433.
(18) 早稲田商学第368号. ユ8. SAS. No．59which. removed. red. nag. feature. of. didn. t. prec1ude. on. the. same. because considered. required. shown. simi1arity the. entityls. to. audit. retained. the. 皿1aterial. uncertainties. and. opinion. be. disc1aiming in. the. no. the. ユ978. forth. was. those. Standards. Board. elimination. subject−to. opinions. which. might. auditing，. rulings. view. of. given. ante. to. a. ASB. ED. proposaL. and SAS. might. going. remaining. the. Figure1．）． respond. to. the. auditor. the. so−ca11ed. to. uncertainty，ASB. to. to. to. net. cash. of. value which. to. between. left. and. when. in. this. auditors. were. the. read in. them. the. for. the. issuance. the. going. toward. a. adequate. ED）proposed concem. option，. meta. view. the. recognition. be. and. US. Deiining. of. accounting. of. That. comments. is，neither. formaHy in. entity. found. of. Figure1．），nor. is. of. set. of. above，meta. kinds. interests. disclosures. reporting. Same. accounting no. CICA. of. proposal．. gaps．. of. subject−to. mentionned. Hows（［16］in. can. of. information，. Draft（ASB. built．. that. results. Responsibilities. situation. this. paper. e1iminated［AICPA，1978］．. power. shows. expectation. ensuring. ED. be. indefinitely. Di丘erences. the. and. this. constructed. Before. movement. given. on. assumption. No．59，when. Auditors. inc1uding. Under. of1iquidation. operation. of. 434. be. e丘ects. SAS. di笠erence，however，between. hard. ure1．），1atter. concem in. be. on. Exposure. a. to. contradictory. concern，be. authority. No．59could. of. Fig. big. auditors. app1ication. （［17］in. of. is. auditing. assessment. suggested. There. and. standards. have. in. requirements. In1981，Auditing a1l. going. made. only. required．. auditing. for. deve−oped. be. assumed. issue. Commission. that. might. systεm. usua11y. opinion，including. of. ideal. concem. brought. shall. features. the. was. going. The. auusion. main. of. qualiication. an. Figure1．. continuation. procedures. in. but. to. reader. which. of. No，34，however，. recommended. qua1i￡cation. the. framework. consider. andオsllbject−to. SAS. as. No．34，to. within. paper，the. other. SAS. of. subject−to. auditors｛rom. sphere. Under. the. alerting. the. is. ex. required alteration. viewed. as. evidence（［15］in. in. the. the. manner. proper. information. interpreting. to. concern. relating. respectively. to.
(19) Some. ㎜anagement. of. these. and. Inquiries. the. of. ASB. mode1，. On1y. accou」nting. mode1cou1d. shown. in. to. has. long. ideal. toward. paper. also，the. The. the as. of. where. going. concern. As. Ster1ing. troub！esome. adjusted. （3）. Because. the. （4）. the. exp1ained. the. present. consistently. not. and. substantiaI has. strive. va1uation. to. treat. onIy. to. practice. doubt. it. use. of. about. method. ［AICPA，1973］．. bee1〕ccnstructed. strive，but. theories. discounted. shouId. has. as. as. the. as it. s. this. method. toward. explaining. accounting. entity. In. the. idea1system．. the for. is. and. the. auditing. ability. in. to. continue. have. so皿any. occured，. Pointed. out，discounted（Present）va1ues. shown. va1ues. below、. are. information about，the. clients. Auditors. she. within. idea1discounted. be. A1−. not. measurements，they. are. mathematical1y. forecasts．. know1edge get. Figure1．）．. exp1ained. the. features. that. method. features，as. Discounted. （2）. these. on. be. 19. NoI59．. held. should. features. （1）. Concer皿Opmio皿（GC0）. hard1y. relying. here，however，is. situation a. could. accounting. same. accounting. speciac. SAS. been. which. objective. which. o正Going. Con61usion. Sec価on（4）. It. Nature. ED. value. relation. the. inancia1ana1ysts（工18・19・20］in. features. historica1cost. into. aユso. There. to. discounted. reveal. it．. not. verify. could. possessed. must. on. future，auditors. present. va1ue. have. resort. discounted. to. present. is. a. to. value. private. coercion. unless. he. to. or. it．. exist. different. discounted. present. va1ues. to. induce. ・…i・i…t・．i・・・・…k・1帥・1dd倣・…tデt・・…丁亭・・支i・t・…. of. d雌erent. which. て5）. H. an. discounted. accounting. this. shou1d. i4ea1≡s. independent. present. valueミtamishes. this. idea1toward. strive．. ad◎pted，audit. discounted. cou1d. presept. be. value. performed. from. an. by. preparing. independent 435.
(20) 20. 早稲囲商学第368号 forecast．. that. from. The. prepared. These. concem. the. to. According. being. be. to. prediction− the. this. Here. colユtents. present. of. value−based. treat. discounted. of. to. performing. the. the. fact. present. forth. by. the. justify. as. a. choice. the. value. assumption. thought. are. justi丘able is. this. discounted. to. present. arg㎜ments. ideal. that. reason. on. taken．FASB. reliability. measurements，since. by. they. value. so. going. going is. purged．. measurement. systems. be. innuenced aエi. system．. of. discounted. above，some. sorts. Memorandum. important. heavi1y. in. on. by. idea1system. accounting. especia11y. a. a. be. features. shown. re1y. of. prediction. to. construct. Discussion. is. assuming. has. to. the. system，as. of. Then，if. accounting. usual. audit. independently. assunユption. prediction．. concern. a1Iccation. which. the. auditors. by the. out. to. va1ue．. to. going. concepts⑦are. pcinted. how. interpretaion，a11of. to. value，in. surrogate 098・A. brought. interpreted. is. Contrary. of. determined. 丘gures. dif丘cu互t. purged，the. accompanied. problem. adequacy. present. are. is. and. dients. be. it. the. independently. discounted. might. occur. clients1. the. features. It. un−ess. thought. s. possibility. comparing. concern−. should. auditors. d雌ered. （6）. There. of. No， present. estimates. of. thefuture11990］．1・mybookIde丘・edthec㎝ceptof・e1iabilityas checking. the自gures. place，foHowing ｛7〕. Surrogate. il1cluding. on. the. the. accounts. famous1ate. concepts. are. introduced. by. memorandu㎜. FASB. Discusslon. discounted. ㎜easures. On as. the. principal. measures. cost. and. so. the. ｛8〕. As. noted. prmciple. the. present畑1ue. in. selected．various the. 436. strongest. contrary，Shiobara on. as. i皿troductory. o皿which. is. the kinds. ideal of. exp−anation. surr09ate. ideal. is. system woold. be. others．. needs as. others. other. ones. facts. framework Among. by. the. be. the. surrogate. treat. market. peop1e，. usage. ment茗oned．. discounted. market. many. them．the. to. as. in. accountants旧〕，Iwao. for. of. this. 1皿. that. some. other. preseilt. value. prices，replacemel1t. cost，. measljres．. paragraph．1. system. power. theroretical. take皿. and. a皿d. the. academic. ond. Memorandum. accou11ting historical. i皿to. Stalユbus，Sterli皿g，ljiri．Shiobara. concept. against. Japanese. selected. based． might. empiricaI. Needless. be. selected．. to. veriO劃bi−ity. say，depending. constructed．among. which. as. on the. the. basic. principles oIle. with.
(21) Some. Inquiries…nto. the. Nature. of. Goi皿g. Concem. Opi皿ion（GC0）. 21. Iwata［1956］．. As. shown. mathematica11y. above，discounted. adjusted. values. fofecasts．. are. As. not. measurements，they. such，they. ・mpi・i・・1・・f・…t［S…li・・■9791・N・…申1・…. of. accounting，peop1e. by. al1ocation．As. FASB. however，reliabi肚y measurements． Iwata，we resort. discounted. independent1y ，. on. itls. system. the. to. present. and. No．098・A. its. developed. by. and. to. an. auditors. va1ue. could. d雌er. to. Perform. the. from. be. the. surrogate. for. the. base. to. s. the. audit. by. i・d・p・・d・・t1yP・・p…d. di・・…t・dp｝・…t・・1・・，・・dth・ti・…h・・…i…，・・dit… would. present. independent. forecast，that. 丘g・…t・th…dit…. power. discounted. preparing. adequate. says，. value−based. authority. revea1. by. present. accompanied. present. reliabi肚y. independent. discounted. possibile. ・・mp子・i㎎th・・1i・・t・. have. cIients. an. accounting. in. of. performed. from. of. Memorandum. concept. no. i・・h・丘・ld・fp…ti・・. important. auditors the. be. va1ue. determined. that. the. get. cou1d. present. the. Discussion. that. to. audit. to. especial1y. conceive. coercion. va1ue，that. clients. is. Relying. can. to. adhere. have. are. ho1d. the. estimated. 行g…. figures. to. be. re1iab1e．. As. shown. veri丘cati◎ncan. contrary. to. in. Figure4，on1y. be. performed. traditional. system，㎜ixture. of. sha1l. the. constitute. ngures. ca1culated If. features. we. of. app工y. three. Figure1．、the. （9〕. （1）. Pure. 0ne. the. of. al1ocation. In. the. for. case. （Figure. experience，GAAP. surrogate＾. the. 4. and. facts. free of. system. a11ocation. also），in. auditors. to. be. empirical system，. the. ideal. ca1cu1ation可釧. checked. against. the. explaining. the. GCO，shown. in. managements（Figure5。）． the. above. types. fol1owing meta. the. interpretation. market. by. in. ideally，. view. observations⑪n. of. mentioned. arguments. conclusions on. s1jch. the. idea1system. for. could. audit. surrogates. in. or. in. against. be. deduced. report. can. US. accounting. hardly. practices. be. is. established. to. b，e. found. i血St劃ub衙s［1985］一 、. 437.
(22) 22. 早稲田商学第368号. Figu爬5. in. the. c日se. aHocation. aCCOuntS. Checki口g. device. of. in. free. system. allocadon. aCCOuntS. ○. case. O. f. of. system. aCC01』口tS. ○. ↑. the. aCC01jntS. ○. ○. ↑. accounting. pollcy. GAAP. checking. facts. facts. faCtS. ↓. ↓. ↓. ○. ○. ○. 皿1arket. Fi糾e6. ↓. ○. experie口ce. GAAP，Market. aCCOuntS. and. fugures. faCtS. ○. market. ca−cljlated. by. experie耳ce. auditor. as. s1』rrogate. aCCOuntS. ？. ○一r 丘gures. calculated. by. m. anagements. 4. predlcti㎝surrogate（fo・theiacts）. 一○. ○ prediction. ↑. ↑ m日rket．GAAP，丘gures. 。∴ workingsheets. 438. calc1』1ated. by. auditor. ior. facts.
(23) Some. except. in. systems. the. being. I皿quiries. i皿to. system. of工iquidation. accompanied. accounting，auditors. are. necessary. That. be. the. have. to. is，CICA. taken. be. ￡nancia1. Nat11爬o｛Goi皿g. by. roles. keep. rulings. to. the. of. o伍er. meta. statenlents. accounting，since. surrogates. ca1cu1ated. illsistence. on. value. on. to. reflect. the. facts. managements. of. liquidation. the. can. proper. values. which. re1iabIe．. disclosures. those. in. historica1cost. for. by. adequate. view，except. 23. Opi皿ion（GC0）. a1locations，including to. the丘gures. based. Comem. hardly. revision. which. of. have. empirica1referents． （2）E・・ePt・…i・t・・t・pP1i・・ti…fliq・id・ti・・b・・i・，・ll・…mti㎎. measurement di茄cu1t where. systems. task. there. （3）. of. is. in. deciding. a. doubt. Except. measurement. accompanied. about. shift. entity. a11ocation s. ability. to. su血ers. from. exist. a. as. the. going. most. concern. it．. consistent. systems. smooth. the. by. application. accompanied. by. fro㎜backward. of1iquidation. aHocation. looking. basis，a1i. su丘ers. historical. from. cost. accounting. d岨cu1ties. to1iquidation. Value、. （4）. No. arguments. challenge. others. by. accounting. logic. wou1d. for. the. or. against. logic. of. deteτmine. GCO. can. accounting. the. have. reasonabIe. Proper．. altematives. to. be. basis. Reasons. to. outside. se1ected．. Since. ・ll・・・・…i・・m・・・…m・・t・・…m・・…mp・・i・dbジ・n…ti・・b・1…. to. technology. alternatives. to. （5） systems. be. The sufaicient. cost. against. existence enough. cu1ture，cultura1e1ements. theory. historical. criticism. on. det■ermine. the. selected．. Surrogate. as. survive. depending. to. of. wou1d. 藪ve. acc01mting. adequate. reasons. accom台anied. by. why. allocation. such cou1d. them．. surrogate. accept. them. for. facts. give. the. system. re1iability. sociaHy．. Refe爬皿6e. Altmm，Edward C0皿cern、. l. a皿d. McGough，Thomas. P、. E柵コ1』ation. oi. a. Compally. as. a. Gomg. 丁加∫舳榊㎜1ψλcむ伽拙勉岬．December1974．. 439.
(24) 24. 早稲田商学第368号. America皿Institute. 2，肋卿な. of. Certi五ed. 肌λ〃伽d. Pub1ic. Acco咀ntants，Statement. F｛伽伽伽1∫肋加榊冊な，New. Stateme衙t. on. Auditing. Standards. No．34．. 皿Q脇s止㎞λ沽ωλ凸伽fλ例E〃｛ゲ∫C㎝κ椛惚d. Stateme聰t 2. Asare，Stephen. and. on. Auditing. K，. the. The. A1』ditor．s. Sequential. of. Sta聰dards. No. 丁伽■4〃〃〃. s. C伽5〃〃〃㎞W加椛. York，1981．. No，59，丁肋λ〃批〃㌻C㈱〃. 伽κ㎝ψα棚. York，I988．. Gomg−Concern. Processing. A1』ditiIlg. E力∫加伽2，New. Standards. 加ゆIsλら棚り妨Cσ〃初惚伽Eエお加伽2．New. on. York，1974．. Decis1on＝I皿teraction. Evide1lce．. of. Task. Variables. 丁加λ㏄舳材伽g灰ω｛刎Vo1．67，No，2，. Aprllユ992．. BaiIey，Wiula皿丁， Content. of. Bloom丘eld， λ. An. Appraisal. Audit. Reports，. R⑰bert，. of. Research. Designs. 丁加λcむ伽4〃初g. Str盆tegic. Used. to. Investigate. the. Infomation. Rω｛ω，Vo1．LVn，No，1，J劃nuary1982．. Depe皿dence. and. I1lhere皿t. Risk. Assessments，. Expectations. Gap. a皿d. 丁加. 榊〃肋星亙ω如ω，VoL70，No．1，January1995．. Campbejl，Jane. and. Uncertainties、. Campisi，Sa㎜and. Mutchler，Jane Acω刎材伽g. Ken. T. F，. The. Gomg・Concem. H〃｛茗㈱，March1988，. Trotman．，. Auditor. Consensus. in. Going. Concern. Judgmel1ts. λ6む口舳κ雌口榊d8帆｛㎜∫∫地∫ω惚加Vo1．15．No．60．Autumn1985．. Chen．Kevin. G．W．a聰d. Going−Co皿cem. Citron，David. B. Bryan. K，Church，. Def汕1t㎝Debt. OpinioIis，｝λ∫ω二伽1ψP畑c肋. a耐d. Unc已rtainties−An. Ta醐er，Rlchard. Ob1igati㎝s. and. the. Issuance. of. ＆丁加αび，VoI．11，No．2，FaH1992．. J，山The. Audit. Report. under. Gomg. Concern. Empirica1Analys1s，｝λc6ω吻〃祝gα〃4B洲｛惚∫5地sωκゐ，Vo122．No. 88，AutumI11992 Connor，Joseph ■4cf醐. κ. E，. Enhancing. Public. Coniidence. in. the. Accounti皿g. Profession．…∫伽〃吻1ψ. 伍蜆むソ，Ju1y1986．. Dopuch，Nicholas，Robert Q1Jali丘cations. with. W，Holthausen，and Fimncia1and. Market. Richard. W. Leftwich，. Variables、一丁伽λ. Predictmg. Audit. ω舳オ伽g地〃加ωVo1．LXII. No，3，Ju−y1987，. Frankel，Richard External. Fujii. M㎝ichols，Maureen. Financing、｝丁伽λ. Hideki．. Forecastmg. Japanese）、Accomting. Fremgeo，Jヨmes Accounting. Wils㎝，G．Peter，. Income. Discretionary. Disclosure. and. Rω｛3ω，Vo170，No．1，Ja皿Ha・ry1995，. Measurement. in. Acquisition. Cost. Acc⑪unting. （in. M劃rch，1995．. M，山The. Goihg. Concem. Assumption1A. Critical. Appraisa1・，The. Rev…ew，Octoben1968止. Gwi1iiam，David，＾The. Aud量tor. Hopwood．Wil1iam，J柵es Explanatory. md. and. ω〃械伽g. Power. s. On−Going. C．McKeown，and of. Opinions. Co皿cem. Jane. QuaH丘ed. 、λむω伽〃α伽ツ，January，1993，. F・Mutchler、 for. A. ConsisteI1cy. Test a皿d. of. the. Increm㎝tal. U皿certa…nty，｝. τ肋. λむむ湖〃伽g灰色励ω，Vo］．LXIV，No．1，Ja口uary1989−. Institute. 440. of. Chartered. A㏄ountants. in. E㎎la皿d. and. Wales、. Draft. Auditi㎎Guide1ine1The.
(25) Som邊II1quiries. Auditor. s. i皿to. Consideratio皿s. Special. t出e. in. Nature. Respect. Report−ASB. of. of. public. Goi皿g. Going. Conoem. Concern、. meeting. on. 25. Opi皿ion（GCO）. λcω舳肋雌ソ．November1983. subject−to. opinion！∫㈱〃ω1ψ. λccot吻物伽ツVo1．10No．13，A日g．，工982．. Report λcc0〃. of. the. Co㎜mi晩e. Statement Statements. the. Financial. Aspects. of. Corporate. Govemance. ．. o｛Auditmg. Standards. 600−Auditors. Reports. oll. Financial. ，λむむ0〃閉施榊ツ，Juneユ993．. Exposure λ06σ. on. よ旭，㏄ツ，January1993．. Dra｛t−Proposed. Statement. of. Auditi口g. Standards. Going. Concem. ，. 祝fα伽ツ、Julle工992．. Statement Basis. in. Financial Going. Kasznik，R㎝and theFace. Baruch. of. an. of. Auditing. Statements. Standards−Exposure. Concern. and. Fiエ■anci註一Reporting. Lev，. To. Wam. Eamings. Draft130−The. Going. Concern. ．λむむ㎝π肋㏄ソ，February1994．. Surprise. or. Not. ，λoω別刑施岬、January1995．. to. Warn：Management. ，丁加λむむo刎〃伽g. Disdosures. in. Rω加ω，Vo1．70，No．1，Ja口uary. 工995．. Kida，Thomas，. A聰. I口vestigation. Judgments｝，∫ω舳吻. into. Auditors. Continuity. and. Related. Qua1iication. ψλむω刎珊脇g地∫2ακんVoL18，No，2，Autumn工980−. Kant，Immanuel，C〃勿刎色ψP洲専地ωo閉，translated. by. Meiklejhon. J−M−D一，Everyman．s. Library，1978．. Koh，Hian. C. and. Assessment. Ki1lough，Larry， of. the. The. Going−Concem. Use. of. Multip1e. D1scriminate. Analysls. Status. of. an. Client. 伽. Audlt. 、∫棚. in. the. ψ8洲｛惚∫∫. F伽伽芭＆λcω㎜〃初g，VoL17，No2，Spring1990． Libby，Robert， Audit. Bankers．and. Report. McKeown．James Auditor. A1』ditors. Perceptions. of. the. Message. Commu聰1cated. by. the. ，ノ伽㎜主oゾλccω絨初g肋∫2ακん，Vo1．17，No．1，Sprmg1979−. C，Mutchler，Jane Failure. to. F. Mod…iy. and. the. Hopwood．Wi1liam，. Audit. Opinions. Tow劃rds. o｛Bankrupt. an. Exp1anati㎝of. Companies｝，λ∫ω榊. ψ. P畑6肋2＆丁伽⑳．VoL10，S1』PP11991．. Mem皿、Krishnagopa］and Qua1娩cation. Schw劃rt尼、Kemeth. Decisions. in. the. Presence. B、. An. of. Going. oi. the. Empirica11mestigation Concem. Uncertainties. of. Audit. 、Co閉姥㎜伽閉η. λむω刎腕f初g地∫ωκ加，Vo1．3．No，2．. Mutchler，Jane. F．. Auditorsl. Perceptions. Going−Concem. Opi口io口. Decisioバ. λ悦伽f初g二λ∫㎝㎜；ヅ1〕湖cf一仁2＆丁伽σりVoI．3，No．2，Spring1984一 A. Multivariate. Analysis. of. the. Auditor. s. Going−Concem. Opinion. Decision｝．. ∫㎝ユ㎜1ψλ㏄o洲κ閉g肋sω伽〃Vo1−23，No−2，Aut皿mn1985−. Mutchler，Jane Client. F. and. Risk. Wmi劃ms．D呂vid. Pronles，and. the. D，. The. Re1劃ti㎝ship. Going−Concern. Opinion. Between. Audit. Techmiogy．. Decision蜆、λ∫醐伽〜ψP榊c釣c. ＆. τ加⑳、Vo1．9，No3．Fa111990. Ne1s㎝，Mark. W，Libby，Robert劃nd. B㎝ner．Sarah. E、. Know1edge. Structure. and. the. 441.
(26) 26. 早稲田商学第368号 Est］囲ation. of. C011ditiona1Probabi1ities. ill. Audit. P］anning. ．丁加λoc伽磁初g灰ωなω、. Vol，70，No，1．〕anuary1995．. Ri㏄hiute，David Dec−sions Shiobara. Ichirou．. N，. Worki㎎一Paper. 、丁加λ6 P〆伽ψ. Order. E並ec佼a口d. Auditors. Goi㎎一C㎝c−em. ㎜〃伽g肋肋〃Vo1．67，No．1，January1992． 2. 0ゾF｛㎜伽伽1λcω〃伽f伽9. （in. Japa皿ese）．Zeimukejrikyouka…，. ユ993．. Ster］ing，Robert The. Teruya. R．丁加Gσ肋g. University. of. no．8，Schoo−of. Business，. Yoshio，F〃㎜工伽閉伽〃妨C悦〃舳召二地cog蜆〃伽ψ肋2功θc伽㍑伽㎝gん肋2力囮仰蛇〃㎝とψ 肋膚g虐惚. 口上（in. Thornto皿■．Daniel. Japa瓦ese），Seibundou，1993．. B，丁加F初α肌伽；Rψ〃κ〃gψCω一κ㏄g邊伽｛ωσ例4σ伽〃まα伽. P畑む伽2，Research. 442. Co眈彦〃：λ〃Eエo閉｛㎜f伽、repril1t. Kansas. Monograph. Number5．1983．. 加∫＝丁加αワロ〃d.
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