ISA (NZ) 570 (Revised) Going Concern

  • Auditing

Deals with the auditor’s responsibilities in the audit of financial statements relating to going concern and the implications for the auditor’s report.


Effective for audits of financial statements for periods as indicated. Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard.

  • ISA (NZ) 570 (Revised) – Periods ending on or after 15 Dec 2016

    Date of issue: Oct 2015
    Additional material: Explanation for decisions made

Previous Versions

  • ISA (NZ) 570 – Periods beginning on or after 1 Apr 2014

    Date of issue: Jul 2011 Date compiled: 28 Feb 2014