52 paragraphs found
… Under the going concern basis of accounting, the financial report is prepared on the assumption that the entity is a going concern and will continue its operations for the foreseeable …
… If the financial report has been prepared using the going concern basis of accounting but, in the auditor’s judgement, management’s use of the going concern basis of accounting in the financial report is …
… assessment of the entity’s ability to continue as a going concern is a key part of the auditor’s consideration of management’s use of the going concern basis of accounting. …
… assessment of the entity’s ability to continue as a going concern, and standards regarding matters to be considered and disclosures to be made in connection with going concern. For example, Australian Accounting Standard …
… assessment of the entity’s ability to continue as a going concern. Nevertheless, where the going concern basis of accounting is a fundamental principle …
… conclude on, the appropriateness of management’s use of the going concern basis of accounting in the preparation of the … exists about the entity’s ability to continue as a going concern. These responsibilities exist even if the …
… Management’s use of the going concern basis of accounting is also relevant to public … of the ability of public sector entities to continue as going concerns. [9] Going concern risks may arise, but are …
… that may cause an entity to cease to continue as a going concern. The auditor cannot predict such future events or … uncertainty about the entity’s ability to continue as a going concern in an auditor’s report cannot be viewed as a …
… significant doubt on the entity’s ability to continue as a going concern. In so doing, the auditor shall determine whether … assessment of the entity’s ability to continue as a going concern, and: (Ref: Para. A3–A6) If such an …
… the auditor to determine whether management’s use of the going concern basis of accounting is likely to be an important … of management’s plans and resolution of any identified going concern issues. …