Reporting going concern matters in the auditor’s report

Overview

This non-authoritative Frequently Asked Questions publication addresses some of the common questions related to reporting going concern matters in the auditor’s report. Specifically, the publication focuses on the use of and interrelationship of the Material Uncertainty Related to Going Concern and Key Audit Matters sections, and the Emphasis of Matter paragraphs, in an auditor’s report prepared in accordance with the International Standards on Auditing (ISAs).
AuthorIAASB
DivisionAudit and Assurance
Keywords
Reporting
going concern
Categories
Reporting
Date1 August 2022
URL