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Standard on Auditing (SA) 570 (Revised), Going Concern
financial statements relating to going concern and the implications for the auditor’s report. (Ref: Para. A1) Going Concern Basis of Accounting 2. Under the going concern basis of accounting, the financial statements are prepared on the assumption that the entity is a going concern and will continue its operations for the foreseeable future.
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GN on Schedule III to the Companies Act 2013 for printing
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