CTHRepealedLegislation
ASA 570 - Going Concern - October 2009
Scope of this Auditing StandardScope of this Auditing Standard
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Scope of this Auditing Standard
- This Auditing Standard deals with the auditor’s responsibilities in the audit of a financial report relating to management’s use of the going concern assumption in the preparation of the financial report.
Aus 1.1 For the purposes of this Auditing Standard, a reference to management is taken to mean “management, and where appropriate, those charged with governance”.