Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern

The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 570 (Revised) Going Concern. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also call...

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Bibliographic Details
Published in:Accounting and finance (Parkville) 2024-09, Vol.64 (3), p.3157-3172
Main Authors: Harding, Noel, Hay, David C., Dharmasiri, Prabashi, Fu, Yi (Dale), Grosse, Matthew, Khan, Mohammad Jahanzeb, Scott, Tom
Format: Article
Language:English
Subjects:
audit
evidence informed standard setting
going concern
international standards on auditing
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Summary:The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 570 (Revised) Going Concern. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB. This technical note presents the formal submission made to the IAASB.
ISSN:0810-5391
1467-629X
DOI:10.1111/acfi.13252