Norme ISA 570 (révisée), Continuité de l’exploitation
International Standard on Auditing (ISA) 570 (Revised), Going Concern
Translated by: Chartered Professional Accountants of Canada
Jun 21, 2016 | Handbooks, Standards, and Pronouncements, Translation
View Original English Version: International Standard on Auditing (ISA) 260 (Revised), Communication with Those Charged with Governance
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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