Going Concern - What Do I Need on My Audit File (Sep 25)
Category: Audit | Duration: 1hr | Tag: VODSEFEIE25D2S6 | Type: Video | Course Level: Intermediate | Speaker: Lindsay Webber | Date: 03/09/2025 15:30
Course Details
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 course also covers the impact of going concern on the audit report and the various possible outcomes for both the audit opinion and audit report.
Lindsay Webber covers the following topics during this course:
- Requirements of ISA 570
- Audit evidence and documentation
- Impact on audit report
- Upcoming changes to ISA 570
- Review of real life audit reports
CPD Course Speaker
OmniPro Strategic Solutions
Lindsay Webber
As a head of Strategic Solutions at OmniPro, Lindsay’s focus is on helping practices achieve on-going best practice compliance, providing in-house training and technical assistance in audit and financial reporting.
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. 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, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.
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. 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, an MBA from Trinity College Dublin and a Diploma in Forensic Accounting from Chartered Accountants Ireland.