About

Auditing Going Concern in Practice: Challenging Assumptions and Documenting the Work

Assessing going concern remains one of the most judgmental and high-risk areas of audit — and a frequent source of inspection findings. This 90-minute webinar builds on Going Concern Demystified and focuses on the auditor’s practical responsibilities under ASA 570 Going Concern.

Through real-life examples and regulator insights, the session explores the full audit process — from planning and risk assessment to evaluation and reporting. Participants will learn how to evaluate management’s assessment, challenge key assumptions with evidence, and document their work to meet regulatory expectations.

Key Topics Covered:

• Auditor responsibilities and risk considerations under ASA 570
• Challenging management’s forecasts, assumptions, and mitigation plans
• Documentation and reporting requirements

Who Should Attend:
Audit partners, managers, and senior auditors involved in audits of entities facing going concern risks, as well as reviewers and quality managers overseeing audit quality.

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