{"id":4130,"date":"2022-09-27T00:00:00","date_gmt":"2022-09-27T00:00:00","guid":{"rendered":"https:\/\/iaasa.ie\/?post_type=new-publications&#038;p=4130"},"modified":"2025-12-23T14:47:45","modified_gmt":"2025-12-23T14:47:45","slug":"isa-ireland-570","status":"publish","type":"new-publications","link":"https:\/\/iaasa.ie\/ga\/publications\/isa-ireland-570\/","title":{"rendered":"ISA (Ireland) 570"},"content":{"rendered":"\n<p><strong>Going Concern&nbsp;<\/strong><\/p>\n\n\n\n<p>International Standard on Auditing (Ireland) 570 deals with the auditor&#8217;s<br>responsibilities in the audit of financial statements relating to going concern and the<br>implications for the auditor&#8217;s report. <\/p>\n\n\n\n<p><strong>Effective Date<\/strong><\/p>\n\n\n\n<p>The current version of ISA (Ireland) 570 is effective for audits of financial statements for periods commencing<br>on or after 01 January 2025.<\/p>\n\n\n\n<p><strong>Current Standard<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/iaasa.ie\/wp-content\/uploads\/2025\/12\/ISA-Ireland-570-Revised-Dec-25_Final.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">ISA (Ireland) 570<\/a> (Revised December 2025)<\/p>\n\n\n\n<p><strong>Past Standards<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/iaasa.ie\/wp-content\/uploads\/2022\/09\/ISA-Ireland-570-final_amended_3.pdf\">ISA (Ireland) 570<\/a> (Revised October 2019)<\/p>\n\n\n\n<p><a href=\"https:\/\/iaasa.ie\/wp-content\/uploads\/2022\/09\/ISA570I_oriignal.pdf\">ISA (Ireland) 570 <\/a><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Going Concern&nbsp; International Standard on Auditing (Ireland) 570 deals with the auditor&#8217;sresponsibilities in the audit of financial statements relating to going concern and theimplications for the auditor&#8217;s report. Effective Date The current version of ISA (Ireland) 570 is effective for audits of financial statements for periods commencingon or after 01 January 2025. Current Standard ISA &hellip; <a href=\"https:\/\/iaasa.ie\/ga\/publications\/isa-ireland-570\/\">Continued<\/a><\/p>\n","protected":false},"featured_media":0,"parent":0,"template":"","class_list":["post-4130","new-publications","type-new-publications","status-publish","hentry","new_category_publication-isas-audit-standards","new_category_publication-standards"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>ISA (Ireland) 570 - IAASA<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/\" \/>\n<meta property=\"og:locale\" content=\"ga_IE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"ISA (Ireland) 570 - IAASA\" \/>\n<meta property=\"og:description\" content=\"Going Concern&nbsp; International Standard on Auditing (Ireland) 570 deals with the auditor&#8217;sresponsibilities in the audit of financial statements relating to going concern and theimplications for the auditor&#8217;s report. Effective Date The current version of ISA (Ireland) 570 is effective for audits of financial statements for periods commencingon or after 01 January 2025. Current Standard ISA &hellip; Continued\" \/>\n<meta property=\"og:url\" content=\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/\" \/>\n<meta property=\"og:site_name\" content=\"IAASA\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-23T14:47:45+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/\",\"url\":\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/\",\"name\":\"ISA (Ireland) 570 - IAASA\",\"isPartOf\":{\"@id\":\"https:\/\/iaasa.ie\/#website\"},\"datePublished\":\"2022-09-27T00:00:00+00:00\",\"dateModified\":\"2025-12-23T14:47:45+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/#breadcrumb\"},\"inLanguage\":\"ga-IE\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/iaasa.ie\/new publications\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"ISA (Ireland) 570\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/iaasa.ie\/#website\",\"url\":\"https:\/\/iaasa.ie\/\",\"name\":\"IAASA\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/iaasa.ie\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ga-IE\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"ISA (Ireland) 570 - IAASA","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/","og_locale":"ga_IE","og_type":"article","og_title":"ISA (Ireland) 570 - IAASA","og_description":"Going Concern&nbsp; International Standard on Auditing (Ireland) 570 deals with the auditor&#8217;sresponsibilities in the audit of financial statements relating to going concern and theimplications for the auditor&#8217;s report. Effective Date The current version of ISA (Ireland) 570 is effective for audits of financial statements for periods commencingon or after 01 January 2025. Current Standard ISA &hellip; Continued","og_url":"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/","og_site_name":"IAASA","article_modified_time":"2025-12-23T14:47:45+00:00","twitter_card":"summary_large_image","twitter_misc":{"Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/","url":"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/","name":"ISA (Ireland) 570 - IAASA","isPartOf":{"@id":"https:\/\/iaasa.ie\/#website"},"datePublished":"2022-09-27T00:00:00+00:00","dateModified":"2025-12-23T14:47:45+00:00","breadcrumb":{"@id":"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/#breadcrumb"},"inLanguage":"ga-IE","potentialAction":[{"@type":"ReadAction","target":["https:\/\/iaasa.ie\/publications\/isa-ireland-570\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/iaasa.ie\/publications\/isa-ireland-570\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/iaasa.ie\/new publications\/"},{"@type":"ListItem","position":2,"name":"ISA (Ireland) 570"}]},{"@type":"WebSite","@id":"https:\/\/iaasa.ie\/#website","url":"https:\/\/iaasa.ie\/","name":"IAASA","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/iaasa.ie\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ga-IE"}]}},"_links":{"self":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications\/4130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications"}],"about":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/types\/new-publications"}],"version-history":[{"count":4,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications\/4130\/revisions"}],"predecessor-version":[{"id":18327,"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/new-publications\/4130\/revisions\/18327"}],"wp:attachment":[{"href":"https:\/\/iaasa.ie\/ga\/wp-json\/wp\/v2\/media?parent=4130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}