Audit Analytics annual report, 2016 Going Concerns: A Seventeen Year Review
, looks at going concern opinions over the last seventeen years. It analyzes going concern totals and percentages of total opinions by year with a further breakdown of new and repeat going concerns. An initial review of the data seemed to provide positive news, but a deeper analysis reveals a mixed bag of indicators. This article charts the number of going concerns by year as well as the number of new going concerns by year.