International Standard on Auditing (New Zealand) 570

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

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Applicable for audits of financial statements for periods as indicated. Versions prior to the previous version can be found on the archive page.

• ISA (NZ) 570 (Revised) – Periods beginning on or after 15 Dec 2024

  Date of issue: Oct 2015

  Date compiled: Oct 2024

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  Additional materials

  Going concern flowchart

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New version not yet mandatory

• ISA (NZ) 570 – Periods beginning on or after
  15 Dec 2026

  Date of issue: Dec 2025

  Download

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  Additional materials

  flow chart: the auditor's decision-making process for going concern

  Download

Previous version

• ISA (NZ) 570 (Revised) – Periods beginning on or after 15 Dec 2023

  Date of issue: Oct 2015

  Date compiled: Jun 2023

  Download