ISA (UK) 570 Going Concern.

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ISA (UK) 570 Going Concern (External)

The Financial Reporting Council (FRC) has issued a revised International Standard on Auditing (ISA (UK)) 570, Going Concern, to strengthen the role of auditors in assessing whether a material uncertainty related to going concern exists; and the appropriateness of management’s use of the going concern basis of accounting in the preparation of the financial statements.

In this article, Bertie Newman and John Durham of our Audit team take a look at what the changes mean for your business.

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