34 paragraphs found
In evaluating management’s assessment, the auditor shall consider whether management’s assessment includes all relevant information of which the auditor is aware as a result of the …
… and the Conduct of an Audit in Accordance with Australian Auditing Standards , paragraphs A51–A52 . …
The auditor shall evaluate whether sufficient appropriate audit evidence has been obtained regarding, and shall conclude on, the appropriateness of management’s use of the going concern basis of accounting in the preparation of the financial …
The auditor may consider it appropriate to obtain specific written representations beyond those required in paragraph 16 in support of audit evidence obtained regarding management’s plans for future actions in relation to its going concern assessment and …
Refer to [Aus] Appendix 1 for a diagrammatic illustration of the links between going concern considerations and the types of audit …
The risk assessment procedures required by paragraph 10 help the auditor to determine whether management’s use of the going concern basis of accounting is likely to be an important issue and its impact on planning the audit. These procedures also allow …
Other than enquiry of management, the auditor does not have a responsibility to perform any other audit procedures to identify events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern beyond the period …
… of a financial report as discussed in paragraph 2 of this Auditing Standard, the preparation of the financial report …
See ASA 701 Communicating Key Audit Matters in the Independent Auditor’s Report . …