Web7 apr. 2024 · The audit of going concern is governed by ISA (UK) 570, Going Concern.The current version of this standard is the one revised in 2016, but a new … Web30 mrt. 2024 · This webinar will update you on the changes to ISA (UK) 570 Going Concern and help you start planning for future impacted audits. Broadcast on 30 March …
Auditing Standards Financial Reporting Council
WebIn the UK, the APB issued the Bulletin Going Concern Issues During the Current Economic Conditions in December 2008. Both of these are examinable documents for the Paper … WebThe IAASB is currently working on a project to revise ISA 570 (Revised), Going Concern. The project is primarily focused on standard-setting actions that are intended to address … splunk panel width
ISA 570 Going concern ACCA Audit & Assurance Lectures
Web3 jan. 2024 · 修改之前的ISA 570,Going Concern要求： 如果審計師的結論是持續經營假設是恰當的，但是存在重大不確定性，那麼需要在財務報表中做到充分披露，在審計報告中緊接著意見段，需加入「Emphasis of Matter paragraph」參照財務報表中的相關披露進行說明。 即使存在重大不確定性，只要做到了充分披露，審計師需強調審計意見還是unmodified … WebUnder ISA 570 Going concern, a material uncertainty related to going concern exists when ‘the magnitude of its potential impact and likelihood of occurrence is such that, in … WebThe relevant ISA covering going concern is ISA (UK) 570 - Going Concern. The interpretations and guidance on the application of ISA (UK) 570 set out in Practice Note (PN) 10: Audit of financial statements and regularity of public sector bodies in the United Kingdom, (Revised 2024) are relevant to the work undertaken under the Code. Therefore, splunk overview presentation