International Standard on Auditing (ISA) 570 (Revised), Going Concern
IAASB
Jan 15, 2015 | Handbooks, Standards, and Pronouncements
25 Pages
ISBN 978-1-60815-201-8
English
All available Translations: Croatian Lithuanian
In Progress Translations: Danish | Greek | Latvian | Spanish
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.
Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.
Related Resources
- 2018 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- 2021 Handbook of International Quality Control, Auditing, Review, Other Assurance, and Related Services Pronouncements
- ISA 315 First-Time Implementation Guide
- Proposed International Standard on Auditing 500 (Revised), Audit Evidence, and Proposed Conforming and Consequential Amendments to Other ISAs
- Reporting Going Concern Matters in the Auditor's Report
