CAS 570 – Going Concern Considerations Explained скачать в хорошем качестве

CAS 570 – Going Concern Considerations Explained

Here’s what you’ll learn in the full lesson: 🔹 What going concern really means under IFRS & ASPE 🔹 Management’s responsibility — including the required 12-month assessment 🔹 Auditor’s responsibility under CAS 570 — and how to challenge assumptions 🔹 Key financial, operational, and external red flags (liquidity issues, covenant breaches, major customer loss, etc.) 🔹 Practical, real-world examples to make each step clear 🔹 The exact audit procedures to apply when concerns exist 🔹 How going concern impacts the audit opinion, including:  • Unmodified opinion  • Material Uncertainty paragraph  • Qualified or adverse conclusions  • When liquidation basis is required This is a must-watch if you’re preparing for the CPA exams, doing audit planning, or working in assurance and need a practical, structured way to approach going concern.