. .  topic map of accounting and auditing  . .

concept > auditing concept > auditing issue > going concern

class / concept name
going concern
sub-class of

auditing issue  . underlying assumptions  .  


The assumption that an enterprise is a going concern and will continue in operation for the foreseeable future.

is the subject of

standard  .  auditing standard  .  ISA 570 - Going Concern  . 

is related to

continuance  . 

further reading

Auditor Reporting Toolkit on Going Concern  .  International Standard on Auditing (ISA) 570, Going Concern  .  AUS708  . 




topic map of accounting and auditing, an ontology

an electronic thesaurus of accounting and auditing terms comprising a hierarchy of concepts and their associations AND an index of accounting and auditing internet resources and training materials built on the thesaurus

This page was first published in April 2002; last updated in June 2015.