BC Webinar - Going Concern: What’s Changing?

Going concern remains a highly scrutinised audit area. ASA 570 (Revised) strengthens requirements for evaluating management’s assessment, identifying risks, challenging assumptions, obtaining audit evidence and communicating conclusions.

This practical 90-minute webinar explains the changes and their effect on audit planning, risk assessment, procedures, scepticism, documentation and reporting.

What You’ll Learn:

• Why ASA 570 was revised and the principal changes
• Strengthen risk assessment and evaluate management’s process
• Challenge forecasts, assumptions, management plans and contradictory evidence
• Respond to events or conditions and assess material uncertainty
• Address disclosures, auditor reporting, communication and documentation
• Practical actions firms and engagement teams should take

Who Should Attend:

• Audit partners, managers and supervisors
• Audit seniors, professional staff and engagement quality reviewers
• Technical, quality, methodology and implementation teams

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