CTHRepealedLegislation
ASA 570 - Going Concern - October 2009
Management Unwilling to Make or Extend IManagement Unwilling to Make or Extend Its Assessment
Start here
Get a plain-English read of Management Unwilling to Make or Extend I
Turn the raw legal text into a practical explanation grounded in ASA 570 - Going Concern - October 2009.
Management Unwilling to Make or Extend Its Assessment
- If management is unwilling to make or extend its assessment when requested to do so by the auditor, the auditor shall consider the implications for the auditor’s report.
(Ref: Para. A27‑Aus A27.2)