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ISA (Ireland) 570

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

ISA (Ireland) 570 is effective for audits of financial statements for periods commencing
on or after 15 December 2019.

Current Standard

ISA (Ireland) 570 (Revised October 2019)

Past Standard

ISA (Ireland) 570