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ISA 570 - Going Concern

The objectives of ISA 570 are to   obtain   sufficient   appropriate   audit   evidence   regarding   the   appropriateness of management’s use of the going concern assumption in the preparation of the financial statements , to  conclude based  on  the  audit  evidence  obtained,  whether  a  material  uncertainty exists related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern and to determine the implications for the auditor’s report

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