Going Concern – AASB

Date recorded:

At its meeting on March 7-8, 2022, the AASB provided input to the IAASB members from Canada on issues related to the IAASB’s project to revise ISA 570 (Revised). Key issues discussed included: (i) the time period for assessing going concern; (ii) enhancing transparency regarding the auditor’s work on going concern; and (iii) the exposure period.

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