Public company audit opinions communicating doubts about their ability to continue as going concerns reached a 19-year low in 2018, based on the latest report from Audit Analytics, which tracks going concern opinions from the year 2000.
The study indicates an estimated total of 1,774 reports disclosing this uncertainty for 2018 based on an analysis of Securities and Exchange Commission filings through November 2018—the lowest amount over the 19 years analyzed.
