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PROPOSED INTERNATIONAL STANDARD ON AUDITING 570 (REVISED 202X) GOING CONCERN AND
PROPOSED CONFORMING AND CONSEQUENTIAL AMENDMENTS TO OTHER ISAS

Exposure Draft
IAASB
Apr 26, 2023 | Exposure Drafts and Consultation Papers

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These proposed revisions for International Standard on Auditing 570
(Revised), Going Concern, aim to:

 * Promote consistent practice and behavior and facilitate effective responses
   to identified risks of material misstatement related to going concern;
 * Strengthen the auditor’s evaluation of management’s assessment of going
   concern, including reinforcing the importance, throughout the audit, of the
   appropriate exercise of professional skepticism; and
 * Enhance transparency with respect to the auditor’s responsibilities and work
   related to going concern where appropriate, including strengthening
   communications and reporting requirements.

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 * 2018 Handbook of International Quality Control, Auditing, Review, Other
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 * Quality Management and Group Audits: Highlighting Certain Aspects of
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 * Reporting Going Concern Matters in the Auditor's Report

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