Guidance: ISA (NZ) 570
Standard and amendments |
Guidance material |
International resources |
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Going concern guidance: for-profit preparers and directors Supporting high-quality going concern assessment and disclosure in uncertain times |
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Walkthrough of the auditor's decision-making process for going concern |
| Communicating going concern matters in the auditor's report |  |
Video resources
This 5 minute video explains why the IAASB undertook the revision of the going concern standard and the key changes that were proposed.
Other guidance
Going concern guidance: for-profit preparers and directors is available from our Going concern guidance page