Going Concern
International Standard on Auditing (Ireland) 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.
Current Standards
ISA (Ireland) 570 (Revised September 2026) (This ISA (Ireland) is effective for audits of financial statements for periods beginning on or after 15 December 2026. Early adoption is permitted.
ISA (Ireland) 570 (Revised December 2025) (This ISA (Ireland) is effective for audits of financial statements for periods commencing on or after 1 January 2025.)
Past Standards
ISA (Ireland) 570 (Revised October 2019)