Ability to Continue as a Going Concern
Scope
Definition of Term
Objectives of AU-C Section 570
Responsibility for the Evaluation of the Entity’s Ability to Continue as a Going Concern
Requirements
AU-C 570 Illustration—Going Concern Checklist
28 25 AU-C 580 Written Representations Scope Definition of Term Objectives of AU-C Section 580 Requirements Auditor’s Relationship with a Small or Nonpublic Client AU-C 580 Illustrations
29 26 AU-C 585 Consideration of Omitted Procedures after the Report Release Date Scope Definition of Term Overview Objectives of AU-C Section 585 Requirements Determining Importance of Omitted Procedures AU-C 585 Illustration—Applying the Omitted Procedure
30 27 AU-C 600 Special Considerations—Audits of Group Financial Statements (Including the Work of Component Auditors) Scope Introduction Definitions of Terms Objectives of AU-C Section 600 Overview Requirements Interpretations AU-C 600 Illustrations
31 28 AU-C 610 Using the Work of Internal Auditors Scope Objectives of AU-C Section 610 Definitions of Terms Overview Requirements AU-C 610 Illustrations
32 29 AU-C 620 Using the Work of an Auditor’s Specialist Scope Definitions of Terms Objectives of AU-C Section 620 Requirements Interpretations AU-C 620 Illustrations
33 30 AU-C 700 Forming an Opinion and Reporting on Financial Statements Scope Definitions of Terms Objectives of AU-C Section 700 Requirements Forming an Opinion Requirements: Auditor’s Standard Report Requirements: Reports on Comparative Financial Statements Interpretations AU-C 700 Illustrations (Source: AU-C 700.58)
34 31 AU-C 705 Modifications to the Opinion in the Independent Auditor’s Report Scope Definitions of Terms Objective of AU-C Section 705 Requirements AU-C 705 Illustrations (Source: AU-C 705.A32)
35 32 AU-C 706 Emphasis-of-Matter Paragraphs and Other-Matter Paragraphs in the Independent Auditor’s Report Scope Definitions of Terms Objective Requirements AU-C 706 Illustrations
36 33 AU-C 708 Consistency of Financial Statements Scope Definition of Term Objectives of AU-C Section 708 Requirements
37 34 AU-C 720 Other Information in Documents Containing Audited Financial Statements Scope Definitions of Terms Objective
