問(wèn)題:ISA 570 Going Concern provides guidance to auditors in respect of ensuring that an entity can continue as a going concern.
  Required:
  Explain the actions that an auditor should carry out to try and ascertain whether an entity is a going concern.
  答案Audit work – going concern
  – Review management’s plans for future actions based on its going concern assessment.
  – Gather additional sufficient and appropriate audit evidence to confirm or dispel whether or not a material uncertainty exists regarding the going concern concept.
  – Seek written representations from management regarding its plans for future action.
  – Obtain information from company bankers regarding continuance of loan facilities.
  – Review receivables ageing analysis to determine whether there is an increase in days – which may also indicate cash flow problems.