ISA (NZ) 570 (Revised)

Going Concern

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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.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) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: 22 Jun 2021


    Additional material: IAASB Going Concern FAQs

Previous version

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

    Date of issue: Oct 2015

    Date compiled: 23 Jun 2020

Linking Going Concern Considerations and Types of Audit Opinions

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