Norme ISA 570 (révisée), Continuité de l’exploitation

International Standard on Auditing (ISA) 570 (Revised), Going Concern

Translated by: Chartered Professional Accountants of Canada
Status: Completed

IAASB
Jun 21, 2016 | Handbooks, Standards, and Pronouncements, Translation
33 Pages
French

View Original English Version: International Standard on Auditing (ISA) 260 (Revised), Communication with Those Charged with Governance

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Norme ISA 570 (révisée), Continuité de l’exploitation (PDF | 315K)
International Standard on Auditing (ISA) 570 (Revised), Going Concern
Date: Jun 21, 2016

The revised ISA deals with the auditor’s responsibilities in an audit of financial statements relating to going concern and the implications for the auditor’s report.

ISA 570 (Revised) is effective for audits of financial statements for periods ending on or after December 15, 2016.

 

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