AASB Exposure Draft – CAS 570, Going Concern

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Consultation has concluded

The Canadian Auditing and Assurance Standards Board (AASB) is seeking your input on the proposed changes to Canadian Auditing Standard (CAS) 570, Going Concern.

Recently, the International Auditing and Assurance Standards Board (IAASB) approved an Exposure Draft to revise their International Standard on Auditing (ISA) 570, Going Concern.

Canada adopts ISAs as CASs, and accordingly, the AASB is interested in your input on two key proposals in our CAS 570, Going Concern Exposure Draft:

  • timeline over which management’s assessment of going concern is made; and
  • auditor reporting on going concern matters.

Your feedback to the survey will help the AASB formulate our response to the IAASB’s Exposure Draft. Take the survey now!

Interested in learning more?

Visit the Going Concern project page for details on webinars, virtual roundtable sessions, and to read the AASB’s Exposure Draft.

The Canadian Auditing and Assurance Standards Board (AASB) is seeking your input on the proposed changes to Canadian Auditing Standard (CAS) 570, Going Concern.

Recently, the International Auditing and Assurance Standards Board (IAASB) approved an Exposure Draft to revise their International Standard on Auditing (ISA) 570, Going Concern.

Canada adopts ISAs as CASs, and accordingly, the AASB is interested in your input on two key proposals in our CAS 570, Going Concern Exposure Draft:

  • timeline over which management’s assessment of going concern is made; and
  • auditor reporting on going concern matters.

Your feedback to the survey will help the AASB formulate our response to the IAASB’s Exposure Draft. Take the survey now!

Interested in learning more?

Visit the Going Concern project page for details on webinars, virtual roundtable sessions, and to read the AASB’s Exposure Draft.

  • CLOSED: This survey has concluded.
    Consultation has concluded
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