31386 paragraphs found
This Auditing Standard also applies, as appropriate, to an audit of other historical financial information. …
If an adequate confirmation can be obtained, it may be reasonable to conclude that the going concern basis is appropriate. If such confirmation is not forthcoming or where the auditor questions its sufficiency as audit evidence, the auditor considers …
ASA 570 requires the public sector auditor to evaluate, based on the audit procedures performed, whether sufficient appropriate evidence has been obtained to conclude …
the appropriateness of management’s use of the going concern basis of accounting in the preparation of the financial report; …
whether going concern matters are adequately disclosed in the financial report; and …
ASA 570, [Aus] Appendix 1 includes a useful diagrammatic illustration of the links between going concern considerations and the types of audit opinions that may be appropriate in the …
In circumstances where the public sector auditor has concluded that no material uncertainty exists but the use of the going concern basis of accounting is dependent on a letter of support or other confirmation obtained from a related or other third party, …