Going Concern – AASB

Date recorded:

At its meeting on November 28-29, 2022, the AASB discussed issues related to this project. Key issues included: the auditor’s evaluation of management’s going concern assessment; the going concern disclosures in the auditor’s report; and the repositioning and redrafting of certain paragraphs to enhance clarity of the ISA.

Review the Executive Summary on the AASB's Web site.

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