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ISA (NZ) 570 Going Concern

  • Auditing
  • Archived Standards

This Standard deals with the auditor’s responsibilities in the audit of financial statements relating to going concern and the implications for the auditor’s report.

Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. 

  • ISA (NZ) 570 – Periods beginning on or after
    1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014
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  • Amending Standard – Periods ending on or after
    15 Dec 2016

    Date of issue: Sep 2015
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    Additional material: Directors responsibilities explanation – 1 Sep 2015
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  • ISA (NZ) 570 – Periods ending on or after
    15 Dec 2016

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2015
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  • ISA (NZ) 570 – Periods beginning on or after
    1 Jul 2014

    Date of issue: Jul 2011 Date compiled to: 31 Dec 2013
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    Additional material: Mark up of compiled ISA (NZ) 570
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  • ISA (NZ) 570 – Periods ending on or after
    15 Dec 2014

    Date of issue: Jul 2011 Date compiled to: 30 Sep 2013
    Download
    Additional material: Mark up of compiled ISA (NZ) 570
    Download

  • ISA (NZ) 570 – Periods beginning on or after
    1 Sep 2011

    Date of issue: Jul 2011 Date compiled to: 1 Jul 2011
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    Additional material: Comparison to ISA 570
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