ASA 570 - Going Concern - October 2009
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Table of Amendments
| Paragraph affected | How affected | By … [paragraph] |
|---|---|---|
| A8 | Amended | ASA 2011‑1 [42] |
| A12 | Amended | ASA 2011‑1 [43] |
| [Aus] Appendix 2 | Amended | ASA 2011‑1 [44] |
| [Aus] Appendix 2 and [Aus] Appendix 3 | Amended | ASA 2011‑1 [45] |
| [Aus] Appendix 2 and [Aus] Appendix 3 | Amended | ASA 2011‑1 [46] |
| [Aus] Appendix 3 | Amended | ASA 2011‑1 [47] |
| [Aus] Appendix 2 and [Aus] Appendix 3 | Amended | ASA 2011‑1 [48] |
| [Aus] Appendix 2 and [Aus] Appendix 3 | Amended | ASA 2011‑1 [49] |
| [Aus] Appendix 1 | Diagram replaced | ASA 2012-1 [4] |
| A2 | Amended | ASA 2013‑3 [10] |
| A21 | Amended | ASA 2013‑3 [11] |
| Aus A21.1 | Amended | ASA 2013‑3 [12] |
| [Aus] Appendix 3 | Amended | ASA 2013‑3 [13] |
[A] Federal Register of Legislative Instruments – registration number F2009L04095,
27 October 2009
[B] Federal Register of Legislative Instruments – registration number F2011L01379,
27 June 2011.
[C] Federal Register of Legislative Instruments – registration number F2012L01671,
10 August 2012.
[D] Federal Register of Legislative Instruments – registration number F2013L01326,
1 July 2013.
AUTHORITY STATEMENT
Auditing Standard ASA 570 Going Concern (as amended to 1 July 2013) is set out in paragraphs Aus 0.1 to Aus A27.2 and [Aus] Appendices 1 to 3.
This Auditing Standard is to be read in conjunction with ASA 101 Preamble to Australian Auditing Standards, which sets out the intentions of the AUASB on how the Australian Auditing Standards, operative for financial reporting periods commencing on or after 1 January 2010, are to be understood, interpreted and applied. This Auditing Standard is to be read also in conjunction with ASA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Australian Auditing Standards.