Going Concern - What Do I Need on My Audit File?
Category: Audit | Date: 03/09/2025 15:30 | Duration: 1hr | Tag: SEFEIE25D2S6 | Type: Webinar | Speaker: Lindsay Webber
This course is part of The September Fest 2025
Going concern is a vital part of every audit file and a focal point for file reviews. In this webinar Lindsay will dive into the requirements of ISA 570 and provide some practical tips on audit documentation and evidence to support the going concern conclusion. The webinar will also cover the impact of going concern on the audit report and the various possible outcomes for both the audit opinion and audit report.
Lindsay Webber will cover the following topics during this webinar:
• Requirements of ISA 570
• Audit evidence and documentation
• Impact on audit report
• Upcoming changes to ISA 570
• Review of real life audit reports
By attending this session you will be better equipped to conclude on going concern on your audit files and discuss going concern issues with your clients.
This session will be of particular interest to auditors.
Course Level: Intermediate
Lindsay Webber