Going concern opinions

https://www.wsj.com/articles/companies-in-certain-industries-receive-more-auditor-warnings-about-survival-11624267803?mod=djemCFO A Wall Street Journal article - must have login

Managing Going Concern Risk

https://www.cpajournal.com/2020/06/15/managing-the-going-concern-risk-in-an-uncertain-environment/

Standard opinion & going concern

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3374039

Going concern standard

http://blog.aicpa.org/2017/03/4-things-to-know-about-the-new-going-concern-auditing-standard.html

PCAOB seeks comments

http://www.journalofaccountancy.com/news/2015/jan/going-concern-standard-pcaob-201511599.html PCAOB will likely seek input related to revision of the going concern standard. Some of this is related to the FASB rule in this area last year.

Going concern evaluation per PCAOB

http://www.journalofaccountancy.com/News/201410985.htm Changes in GAAP have not altered the responsibilities of the auditor in going concern evaluation and communications. The explanatory paragraph may still be a necessity in the audit report. This is to distinguish between the management's responsibility for disclosure and the auditor's responsibility

Nearly one out of five public companies expected

to have a going concern opinion.  This 6-10-10 update from CFO also discusses the results of last year's slightly higher than that % of going concerns.  8 % of those are no longer registered with the SEC.  These are hard times indeed
http://cfo.com/article.cfm/14504227/c_14504896

This article wonders about why so few "going concern" opinions.

http://retheauditors.com/2009/09/18/going-concern-audit-opinions-why-so-few-warning-flares/