April 2022
Intermediate to advanced
1056 pages
34h 59m
English
Content preview from Wiley Practitioner's Guide to GAAS 2022
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24AU-C 570 The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern
- Scope
- Definition of Term
- Objectives of AU-C Section 570
- Responsibility for the Evaluation of the Entity's Ability to Continue as a Going Concern
- Requirements
- Specific Audit Procedures
- Indications of Going Concern Problems
- Consideration of Management's Evaluation and the Auditor's Evaluation
- Additional Procedures When Events or Conditions Are Identified
- Written Representations
- Auditor Conclusion—Substantial Doubt Exists
- Auditor Conclusion—Substantial Doubt Has Been Alleviated
- Effects on the Auditor's Report
- Communication with Those Charged with Governance
- Eliminating a Going Concern Section from a Reissued Report
- Significant Delay in the Issuance of Financial Statements
- Documentation Requirements
- AU-C 570 Illustration—Going Concern Checklist
SCOPE
The table below summarizes the scope of AU-C 570 under various circumstances (Summarized from AU-C 570).
| Circumstance | Auditor Responsibilities |
|---|---|
| Complete set of financial statements ... |
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