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.
Effective Date
The current version of ISA (Ireland) 570 is effective for audits of financial statements for periods commencing
on or after 01 January 2025.
Current Standard
ISA (Ireland) 570 (Revised December 2025)
Past Standards
ISA (Ireland) 570 (Revised October 2019)