International resources: ISA (NZ) 570
Standard and amendments |
Guidance material |
International resources |
The International Auditing and Assurance Standards Board (IAASB) issued ISA 570 (on which ISA (NZ) 570 is based and is equivalent to) and has developed the following supporting material.
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ISA 570 Basis for conclusions |
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A factsheet providing more details on ISA 570 |
| Frequently Asked Questions: Reporting going concern matters in the auditor's report |  |
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Professional scepticism in the fraud and going concern standards |