Course Details

Going concern is one of the most topical areas in audit and financial reporting at the moment. ISA 540 on going concern was revised in 2019 which put more responsibility on the auditor to identify and assess any events or conditions that indicate an uncertainty related to going concern. In this webinar we will unpack the technical requirements of ISA 240 and provide practical advice on audit evidence and documentation so that your audit files stand up to scrutiny. 


Lindsay Webber will cover the following topics during this webinar:

  • ISA 540 requirements
  • Audit evidence
  • Professional scepticism
  • Disclosure in the financial statements
  • Impact on the audit opinion


By attending this session you will be able to clearly document your audit evidence, professional judgement and professional scepticism related to going concern.


This session will be of particular interest to auditors. 


Course Level: Advanced

CPD Course Speaker


Lindsay Webber

As a member of our Practice Support team, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training, technical assistance, and file reviews.

Lindsay is a member of the South African Institute of Chartered Accountants and Chartered Accountants Ireland. She trained with KPMG in Johannesburg and specialised in external audit of financial services companies. She then spent six years lecturing audit and financial reporting to under-grad and post-grad students at Rhodes University in South Africa before moving to Ireland and returning to practice in a small, and then a medium sized firm where she was an audit manager. Altogether, she has over six years external audit experience along with over six years academic experience specialising in Audit and Financial Accounting. She is passionate about combining her academic and practice backgrounds to provide technical information in a useful and practical way.

Outside of her accounting qualifications Lindsay holds a PGDiploma in Higher Education from Rhodes University and graduated with distinction from the MBA course at Trinity College Dublin. She is currently working towards a Diploma in Forensic Accounting through Chartered Accountants Ireland.