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Publications

Year 2018

Going concern assessment in the statutory audit processes

AUTHORS: Paola Carrara
PUBLISHING COMPANY: Gruppo Il Sole 24 Ore - Guida alla Contabilità & Bilancio (Guide to Accounting and Financial Statements)

DESCRIPTION: ISA Italia auditing standard no. 570 declines the auditor's responsibility in the auditing of the financial statements relating to a going concern assumption, also analysing the disclosure implications. This guide contains an analysis of the contents of the standard, as well as other sources of reference relating to the issue of a going concern assumption.