WebWhen preparing accounts, management will assess whether an entity is a ‘going concern’. Management’s assessment will typically involve looking at projections, such as sales … WebThe revised standard (ISA (UK) 570 Going Concern) follows concerns about the quality and rigour of audit. It increases the work auditors are required to do when assessing whether an entity is a going concern, and means that UK auditors will follow significantly stronger requirements than those required by current international standards.

SINGAPORE SSA 570 STANDARD (Revised) ON AUDITING

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WebAssessing going concern When preparing financial statements, whether annual or interim, IAS 1 requires management to assess the entity’s ability to continue as a going … WebThe Financial Reporting Council (FRC) has revised ISA (UK) 570 Going Concern which significantly extends auditors’ responsibilities around going concern. The coronavirus crisis and the impact on going concern reporting has prompted the FRC to recommend auditors consider the early adoption of all or part of the revised standard (originally due to be … Web28 jun. 2024 · Depending on the company and the sector in which it operates, the expected impact of climate-related risks on the going concern assessment may not yet be … harp and hound islip menu