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.

• 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。