沃尔评分法中最为关键的步骤是如何确定各项财务比率的权重以及标准值。
增加了强调事项段的无保留意见审计报告的强调事项段一般放在审计意见之后，增加了审计报告的信息的含量，提高审计报告的有用性，会降低发表的无保留意见的审计报告正确性。
固定资产的预计使用寿命变更属于会计政策变更。
资产负债表日后发生巨额举债这一事项属于非调整事项。
产品生命周期中，销售额及利润额的变化表现为类似抛物线型的曲线。
健康企业的行为既有本阶段的特征，也有上一阶段和下一阶段的特征，使得生命周期的判断很困难。
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沃尔评分法的分析步骤
沃尔评分法中最为关键的是：
（2）确定各项财务比率的权重
（3）确定各项财务比率的标准值 。
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- （）AissueB passedCdebateDanotherEotherF internationalG relatedHinfluenceIsawJprofessorK nationalLcomfortable
- （）A issueBpassedC debateDanotherE otherFinternationalGrelatedHinfluenceIsawJprofessorKnationalLcomfortable
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