ISA (NZ) 570 (Revised)

Going Concern

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

Applicable 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 Also applies to subsequent annual reporting periods until that standard is superseded by a new/amended/revised standard. Versions prior to the Previous version below will have been archived.

  • ISA (NZ) 570 (Revised) – Periods beginning on or after
    1 Jan 2023 Application is permitted for earlier accounting periods that end after 22 June 2023

    Date of issue: Oct 2015

    Date compiled: May 2023

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Previous version

  • ISA NZ 570 (Revised) – Periods beginning on or after 15 Dec 2021 (early adoption permitted)

    Date of issue: Oct 2015

    Date compiled: Jun 2021

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    Additional material: IAASB Going Concern FAQs

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Linking Going Concern Considerations and Types of Audit Opinions

Download the PDF below. 

pdf Going concern flowchart 213 KB

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