内容提示: ISA 570 545 AUDITING INTERNATIONAL STANDARD ON AUDITING 570 GOING CONCERN (Effective for audits of financial statements for periods beginning on or after December 15, 2009) CONTENTS Paragraph Introduction Scope of this ISA ... 1 Going Concern Assumption ... 2 Responsibility for Assessment...
1) under ISA 570 going concern, obtain sufficient appropriate audit evidence about appropriateness by of management’s use of the going concern assumption in the preparation of the financial statements by undertaking appropriate substantive procedures 2) consider whether going concern assumption is adequate...
The indicators and ratios are those pursuant to auditing standard ISA 570 Going Concern, the literature and professional practice. ISA 570 does not suggest a hierarchy of these indicators, because they are only examples of events or conditions that, individually or collectively, may cast significant...
isa320.audit materiality.pdf isa330.auditor's procedures in response to assessed risks.pdf isa400-risk assessments and internal control.pdf isa500.audit evidence.pdf isa520.analytical procedures.pdf isa560.subsequent events.pdf isa570.going concern.pdf isa580.management representation.pdf isa610.con...
ISA 570 Going concern discusses the procedures the auditor should follow in this scenario. Although the audit opinion in the auditor's report may be modified ultimately, the auditor would not take this action before obtaining sufficient evidence on which to base his decision. 统计:共计3人答过,...
ISA 570 Going concern identifies s and conditions that may cast doubt about the going concern assumption. Which of the following are identified by ISA 570 as financial factors?(1) Loss of key customers(2) Net liability position(3) Substantial operating losses(4) Shortages of key raw materials...
isa320.audit materiality.pdf isa330.auditor's procedures in response to assessed risks.pdf isa400-risk assessments and internal control.pdf isa500.audit evidence.pdf isa520.analytical procedures.pdf isa560.subsequent events.pdf isa570.going concern.pdf ...
A going concern standard based on ISA 570 came into effedoi:10.2139/ssrn.2377169Sundgren, StefanSvanstrm, TobiasSocial Science Electronic PublishingMarchau, VAWJ, van der Heijden, RECM & Molin, EJE: "Desirability of driver assistance from road safety perspective: the case of ISA". Safety ...
ISA 570 does not suggest a hierarchy of these indicators, because they are only examples of events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern (GC), nor does it suggest specific ratios. To this end, an...
isa320.audit materiality.pdf isa330.auditor's procedures in response to assessed risks.pdf isa400-risk assessments and internal control.pdf isa500.audit evidence.pdf isa520.analytical procedures.pdf isa560.subsequent events.pdf isa570.going concern.pdf isa580.management representation.pdf isa610.con...