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 .

315 (Revised June 2016) ... Identifying and Assessing the Risks of Material Misstatement through Understanding the Entity and Its Environment, paragraph 5. ISA (UK) 570 – Revised 6 the entity's financial statements; (Ref: Para. A3-9) The Entity's System of Internal Control

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  Identifying, Assessing, Understanding, Risks, Entity, Material, Through, Misstatement, The entity, Identifying and assessing the risks of material misstatement through understanding the entity

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