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determine whether or not a material uncertainty exists related to events or conditions that may cast significant doubt on the entity’s ability to continue as a going concern (hereinafter referred to as “material uncertainty”) through performing additional audit
3 The phrase “material uncertainty” is used in HKAS 1 in discussing the uncertainties related to events or conditions which may cast significant doubt on the enterprise’s ability to continue as a going concern that should be disclosed in the
management’s use of the going concern assumption in the preparation of the financial statements; (b) To conclude, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the
there is a material uncertainty related to going concern. The bullet point referring to concluding on the appropriateness of the directors’ use of the going concern basis of accounting and any material uncertainties identified does not need to be
Most stakeholders are familiar with the specific discussion of going concern and related requirements in IAS 1 Presentation of Financial Statements to disclose material uncertainties relating to an entity’s ability to continue as a going concern.
The Material Uncertainty Related to Going Concern section will follow the Basis for Opinion paragraph and will cross-reference to the relevant disclosure in the financial statements. It will also state that the auditor’s opinion is not modified in respect of this matter.
Appendix: Illustrations of Auditor’s Reports Relating to Going Concern. Standard on Auditing (SA) 570 (Revised), Going Concern, should be read in conjunction with SA 200, Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing.
2014年8月27日 · IFRS addresses the preparation of financial statements as a going concern and disclosures when there is a material uncertainty about an entity's ability to continue as a going concern. IFRS and the amendments to GAAP both emphasize that management is responsible for evaluating and disclosing uncertainties about an entity's ability to ...
Where the disclosure of material uncertainty is considered adequate, the auditor will express an unmodified opinion and will also include a separate section in the auditor’s report entitled ‘Material Uncertainty Related to Going Concern’.
2022年7月9日 · The final selection comprises 127 observations with an audit report containing a material uncertainty related to going concern (MURGC). 16 The non-standard audit report for these companies typically includes a heading for a going concern issue, some brief
