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

IAASB

Jan 15, 2015 | Handbooks, Standards, and Pronouncements

978-1-60815-201-8

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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.

Related Resources

Exposure Draft, Proposed International Standard on Auditing of Financial Statements of Less Complex Entities
Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs
Proposed Narrow Scope Amendments to ISA 700 (Revised), Forming an Opinion and Reporting on Financial Statements and ISA 260 (Revised), Communication with Those Charged With Governance