How do we assess whether clients are a GOING CONCERN? ASA/ISA570 Explained

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  • Опубліковано 18 гру 2024

КОМЕНТАРІ • 28

  • @vishishtkumar8086
    @vishishtkumar8086 3 роки тому +2

    Hi Amanda! , your videos are really helpful for my audit exams , i just wanted to ask that
    Would'nt the auditor include a seperate section in his report following basis of opinion section for drawing users attention to material uncertainity rather than mentioning it in the EOM paragraph?

    • @amandalovestoaudit
      @amandalovestoaudit  3 роки тому

      Hi Vishisht - this is where it gets a bit complicated. The EoM is after the opinion and can contain the material uncertainty paragraph.

  • @siaosimafi7763
    @siaosimafi7763 4 роки тому +2

    Thanks for the videos. What a great way to learn about standards👌

  • @praymoregudyanga1380
    @praymoregudyanga1380 3 роки тому

    Thank you, Amanda

  • @amandabenedict5362
    @amandabenedict5362 4 роки тому +2

    Hi Amanda, thank you for the information! If a company is assumed to have going concern problems, and now its rivals are experiencing problems in their business. How would we assess this situation of the client?? Would there be any changes in the assessing the going concern issue?

    • @amandalovestoaudit
      @amandalovestoaudit  4 роки тому +2

      Hi Amanda - awesome name 😎
      This is a great question. I’d be looking at the viability of the industry as a whole - if everyone is failing - how could your client try and stay afloat?

  • @sweetnspicyayisha
    @sweetnspicyayisha 3 роки тому +2

    Thank you so much for explaining. I am taking Assurance online right now with no lecture videos and it is really hard to understand the textbook. Your videos help explain the jargon in a much simpler way. Keep it up!

  • @harmindersaini3575
    @harmindersaini3575 6 років тому +1

    Very good information.

  • @oli.auyeung2947
    @oli.auyeung2947 4 роки тому +2

    Hi Amanda. Is the flow chat you mentioned in the video still valid for the current standard?

    • @amandalovestoaudit
      @amandalovestoaudit  4 роки тому +1

      Hi Oli - yes - still valid - though for some strange reason the flow chart is not in the international version of the standard - just the Australian one 🤷‍♀️

    • @oli.auyeung2947
      @oli.auyeung2947 4 роки тому +1

      AmandaLovesToAudit thanks!😊

    • @yashvirsingh9941
      @yashvirsingh9941 4 роки тому +7

      @@amandalovestoaudit hi! im from south africa and a similar diagram appears in the volume 2b of the standard under SAAPS 3 APPENDIX 1

  • @nicholasmulenga2628
    @nicholasmulenga2628 3 роки тому +1

    Great video

  • @ruthmanu1622
    @ruthmanu1622 Рік тому

    Excellent

  • @ibtehajkayani3870
    @ibtehajkayani3870 2 роки тому +1

    Hi Amanda.
    A big fan of yours. Need to know that in Para 22 of ASA/ISA 570 it's mentioned that an auditor shall 'include a separate section under the heading Material Uncertainty Related to Going Concern', what's your opinion on it ?

  • @aahilbabarqureshi5303
    @aahilbabarqureshi5303 4 роки тому +1

    There ain't any diagram in ISA 570 😞

    • @amandalovestoaudit
      @amandalovestoaudit  4 роки тому

      Hi Aahil - grab it from the ASA version - www.auasb.gov.au/admin/file/content102/c3/ASA_570_2015.pdf

    • @nonkululekontuli7458
      @nonkululekontuli7458 2 роки тому

      Just in case anyone else is struggling to find it, it is an appendix under SAAPS 3 of Volume 2B

  • @simgreatest4557
    @simgreatest4557 4 роки тому +2

  • @eyaleteshager2122
    @eyaleteshager2122 6 років тому +1

    Hi Amanda. Where’s the best place to buy the Auditing Standards and IFRS standards books, as well as your recommended best versions? Ones with worked examples and appendix’s/illustrations/flowcharts would be preferable.

    • @amandalovestoaudit
      @amandalovestoaudit  6 років тому +2

      Not many places print the auditing and IFRS standards any more - most national standard setters have them online for free download as PDFs. What country are you looking for?

    • @eyaleteshager2122
      @eyaleteshager2122 6 років тому +1

      AmandaLovesToAudit
      Australia.
      Makes sense as it was tough finding an original version in my searches online and for what’s out there they are quite pricey.

  • @buredtx
    @buredtx 6 років тому

    I think SA 570 double uploaded!!! (Same video).

  • @reagankanshimike7556
    @reagankanshimike7556 4 роки тому

    Very good information