ISA (NZ) 570 (Revised) Going Concern

  • Auditing

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 570( Revised) – Effective on 15 Jul 2020 (early adoption permitted)

    Date of issue: Oct 2015 Date compiled: 23 Jun 2020

Amendment

  • Conforming and Consequential Amendments arising from ISA (NZ) 315 (Revised 2019) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Apr 2020

Previous version

  • ISA (NZ) 570 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015
    Additional material: Explanation for decisions made