Consistency of going concern audit report modifications over time, audit firms and countries

这项研究对国内和国际都有好处。持续经营审计报告决策的一致性的证据和审计公司在澳大利亚是重要的财务报告使用者。此外，对各国审计报告行为的审查有助于国际趋同。如果应用不一致，收敛的好处就会降低，交易成本和信息风险就会增加。澳大利亚有一项国际趋同的政策，重要的是澳大利亚代表对标准制定过程以及在国内和国际上支持这些标准的政策和研究作出贡献。研究小组可以有这样的输入。

This research has both national and international benefits. Evidence of the consistency of the going concern audit reporting decision over time and by audit firms in Australia is important to financial report users. Further, an examination of audit reporting behaviour across countries contributes to international convergence. Without consistent application, the benefits of convergence decrease and transactions costs and information risk increase. Australia has a policy of international convergence and it is important that Australian representatives have input into the standard-setting process and policy and research supporting these standards both nationally and internationally. The research team can have this input.