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going-concern statement

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going-concern statement
An auditor's statement that there is concern whether the company being audited can remain in business. A going-concern statement indicates equity investors are at substantial risk.
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Within 65 days of being retained, he alleviated imminent bank defaults, avoided a going-concern statement from outside auditors, raised $50 million in new capital and initiated a divestiture process for underperforming units.
FTI Consulting Hires Michael Pace, Todd Matherne and Herb Cohen; ... by Business Wire
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