This study was to investigate the relationship of VDT(visual display terminal) work condition and fatigue severity in the financial office workers. Questionnaires were completed by 662 persons in VDT workers of Post Office from January to May 2006. Multidimensional Fatigue Scale(MFS) that was developed in Korea Occupational Safety &Health Agency to estimate the degree of fatigue was used for study. In results, 149 persons(22.5%) in VDT workers were felt low fatigue severity, 351 workers(53.0%) were middle, and 162 workers (24.5%) were high. So it was appeared that one in four VDT workers felt the high fatigue severity. And woman VDT workers felt more fatigue severity than man. Also, fatigue severity was increased with increasing work time. Our findings suggest that VDT workers in financial office need proper health program to prevent occupational fatigue and disease.

Business going concern is an important issue to be addressed since it determines how companies will survive. One indicator of the going concern problem is going concern opinion. The going concern opinion is a result of evaluation of auditors on going concern assumption of financial reporting. This research aims to examine the effect of opinion shopping, prior opinion, audit quality, and financial condition on going concern opinion. Research sample consists of 80 listed manufacturing companies on the Indonesian Stock Exchange surveyed between 2013 and 2017. Analysis data uses logistic regression. Based on the result, prior opinion affects going concern opinion, while opinion shopping, audit quality, and financial condition have no effect on going concern opinion. The significant effect of prior opinion on going concern opinion indicates that auditors consider the evaluation of the previous condition of companies’ concern problematic since going concern is hard to be solved in a short-term period. This research provides recommendations for companies to increase their business ability so going concern problem can be avoided. This research also suggests to auditors to consider prior opinion to issue current opinion since previous companies’ condition can be used as a general picture to initiate the auditing process.