Comments of the <scp>AFAANZ</scp> Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern

Harding, N; Hay, DC; Dharmasiri, P; Fu, YD; Grosse, M; Khan, MJ; Scott, T

Comments of the <scp>AFAANZ</scp> Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern

Harding, N Hay, DC Dharmasiri, P Fu, YD Grosse, M

Khan, MJ Scott, T

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Publisher:: Wiley
Publication Type:: Journal Article
Citation:: Accounting & Finance

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Field	Value	Language
dc.contributor.author	Harding, N
dc.contributor.author	Hay, DC
dc.contributor.author	Dharmasiri, P
dc.contributor.author	Fu, YD
dc.contributor.author	Grosse, M https://orcid.org/0000-0001-9156-4351
dc.contributor.author	Khan, MJ
dc.contributor.author	Scott, T
dc.date.accessioned	2024-03-26T01:18:38Z
dc.date.available	2024-03-26T01:18:38Z
dc.identifier.citation	Accounting & Finance
dc.identifier.issn	0810-5391
dc.identifier.issn	1467-629X
dc.identifier.uri	http://hdl.handle.net/10453/177153
dc.description.abstract	<jats:title>Abstract</jats:title><jats:p>The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 570 (Revised) Going Concern. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB. This technical note presents the formal submission made to the IAASB.</jats:p>
dc.language	en
dc.publisher	Wiley
dc.relation.ispartof	Accounting & Finance
dc.relation.isbasedon	10.1111/acfi.13252
dc.rights	info:eu-repo/semantics/openAccess
dc.subject	1402 Applied Economics, 1501 Accounting, Auditing and Accountability, 1502 Banking, Finance and Investment
dc.subject.classification	Accounting
dc.subject.classification	3501 Accounting, auditing and accountability
dc.subject.classification	3502 Banking, finance and investment
dc.subject.classification	3801 Applied economics
dc.title	Comments of the <scp>AFAANZ</scp> Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern
dc.type	Journal Article
utslib.for	1402 Applied Economics
utslib.for	1501 Accounting, Auditing and Accountability
utslib.for	1502 Banking, Finance and Investment
pubs.organisational-group	University of Technology Sydney
pubs.organisational-group	University of Technology Sydney/Faculty of Business
pubs.organisational-group	University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	open_access	*
dc.date.updated	2024-03-26T01:18:37Z
pubs.publication-status	Published online

Abstract:

AbstractThe International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 570 (Revised) Going Concern. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB. This technical note presents the formal submission made to the IAASB.

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http://hdl.handle.net/10453/177153