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.

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