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Auditor’s Guide to Going Concern in the Independent Auditor’s Report — ISA 570 (Revised 2024)

24 SEP 2026

Part of the Principles & Practice series by Dr. Daoud Y. Sobh. A practical guide to how going concern is reported in the independent auditor’s report under ISA 570 (Revised 2024), covering the fundamental principle, the auditor decision matrix, the ISA 705 implications where sufficient appropriate audit evidence cannot be obtained, and the special circumstances to watch for. Effective for audits of financial statements for periods beginning on or after 15 December 2026.

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© 2026 PA Global. All rights reserved.

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