. . topic
map of accounting and auditing . .
concept > auditing concept > auditing issue > going concern
/ concept name
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
. auditing standard . ISA
570 - Going Concern .
|is related to
Auditor Reporting Toolkit on Going Concern . International Standard on Auditing (ISA) 570, Going Concern . AUS708 .
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This page was first published in
April 2002; last updated in June 2015.