ISA (NZ) 570 (Revised)

Going Concern


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

Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) – Periods beginning on or after 15 Dec 2023

    Date of issue: Oct 2015

    Date compiled: Jun 2023

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New version not yet mandatory

  • ISA NZ 570 (Revised) – Periods beginning on or after 15 Dec 2024

    Date of issue: Oct 2015

    Date compiled to: Oct 2024

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Previous version

  • ISA (NZ) 570 (Revised) – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Oct 2015

    Date compiled: May 2023

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Linking Going Concern Considerations and Types of Audit Opinions

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pdf Going concern flowchart 213 KB

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