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...
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...
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...
isa500.audit evidence.pdf isa520.analytical procedures.pdf isa560.subsequent events.pdf isa570.going concern.pdf isa580.management representation.pdf isa610.considering the work of internal auditing.pdf isa700.the auditor's report on financial statements.pdf©...
ISA 570, Going Concern ISA 580, Written Representations ISA 600, Special Considerations-Audits of Group Financial Statements (Including the Work of Component Auditors) ISA 610, Using the Work of Internal Auditors ISA 620, Using the Work of an Auditor's Expert ISA 700, Forming an Opinion ...
isa500.audit evidence.pdf isa520.analytical procedures.pdf isa560.subsequent events.pdf isa570.going concern.pdf isa580.management representation.pdf isa610.considering the work of internal auditing.pdf isa700.the auditor's report on financial statements.pdf...
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...
and documenting their assessment of going concern, the auditor might expect to see the following: 1 Analysis of the core operations of the business as they relate to going concern, including the business model, types of investments or disposals planned, how the business is financed and so on....
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 ...
isa500.audit evidence.pdf isa520.analytical procedures.pdf isa560.subsequent events.pdf isa570.going concern.pdf isa580.management representation.pdf isa610.considering the work of internal auditing.pdf isa700.the auditor's report on financial statements.pdf©...