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ISA (UK) 570

1 international STANDARD ON AUDITING (UK) 570 (REVISED) GOING CONCERN (Effective for audits of financial statements for periods commencing on or after 15 December 2019) CONTENTS Paragraph Introduction Scope of this ISA (UK) .. 1 Going Concern Basis of accounting .. 2 Responsibility for Assessment of the Entity's Ability to Continue as a Going Concern .. 3 7 Effective Date .. 8 Objectives .. 9 Definitions .. 9-1 Requirements Risk Assessment Procedures and Related Activities .. 10-1 11-1 Evaluating Management's Assessment .. 12-1 15-1 UK Corporate Governance Code Reporting Statement on the Directors' Assessment of the Ongoing Viability of the Entity.

and standards regarding matters to be considered and disclosures to be made in connection with going concern. For example, International Accounting Standard (IAS) 1 requires management to make an assessment of an entity's ability to continue as a going concern.1 The detailed requirements regarding management's responsibility to

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