Indications of inapplicability of going concern, Auditing

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Indications of inapplicability of Going Concern

Unfortunately, Insolvency is a development industry as the economy suffers a down turn and consequently for a majority of enterprises in US, the abandonment of the going related assumption is no longer a remote possibility. Therefore, on all audits the auditor must consider where or not his client is a going concern. ISA 570 provides numerous indications of going related to inapplicability.

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