What is a "going concern" in an auditing context?

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Posted by:
Souhir Dardouri
05-August-2016

Accounting Auditing

Question ajoutée par Rahaf Masri , Account Sales Director , MT3 Digital
Date de publication: 2015/07/09

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par kulsoom Hassan , accounts officer , Herbion Pakistan Pvt Ltd

auditors are required by ISA570 Going concern to ensure that entities use appropriate basis for the preparation of financial statements as required by IAS1 presentation of financial statements.IAS1 defines going concern as entity's ability to continue for at least following12 month period from the year end .

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