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August 2023

IAASB has issued amendments to its current standard on going concern. The proposed changes aim to:

  • Promote consistent practice and behavior and facilitate effective responses to identified risks of material misstatement related to going concern;
  • Strengthen the auditor’s evaluation of management’s assessment of going concern, including reinforcing the importance, throughout the audit, of the appropriate exercise of professional skepticism; and
  • Enhance transparency with respect to the auditor’s responsibilities and work related to going concern where appropriate, including strengthening communications and reporting requirements.

Comments are requested by 24 August 2023.

To access the text of the consultation paper, please click here

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