NAA2518. Going Concern

Going concern continues to be in the headlines and the various auditing standard setters are preparing to issue new requirements. Auditors should also be considering how the use of technology impacts their procedures related to going concern as well as how to approach client discussions about going concern.

Learning Objectives:

• Attendees will understand the recent changes to auditing standards related to going concern.
• Attendees will understand how to use technology when performing procedures related to going concern.