Price:
R422.05 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
120 Minutes
Additionals:
R422.05 (VAT Incl.)
Level:
Auditing Professionals
Sub-level:
Auditing
Lecturer:
Tristan David-Crewe White
Duration:
120 Minutes
Additionals:
CPD Assessment
Certificate
Certificate
Lesson Outline
Overview
In 2023 the ISA 570 Going Concern standard was proposed to be revised. An exposure draft was issued for public comment ending in August 2023.
Going concern is a subject matter that will be relevant to every single audit engagement and these amendments will impact all auditors of financial statements.
The final revised ISA 570 standard is earmarked for issue at the end of 2024 if not early 2025, and usually becomes mandatory two financial years after issue, though early adoption also usually applies!
Content
The following aspects of the ISA 570 Going Concern (Revised 202X) will be identified, simplified and discussed: