Checkpoint Learning

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How to Audit Going Concern Uncertainties  

CATEGORY: Accounting & Auditing
COURSE ID: W451T, VERSION 1.00
(87)
Webinar
2 CPE Credits

ASU 2014-15, “Presentation of Financial Statements – Going Concern,” became effective for annual periods ending after December 15, 2016, and the related auditing standard, AU-C 570, “The Auditor’s Consideration of an Entity’s Ability to Continue as a Going Concern,” immediately followed, becoming effective December 15, 2017. This webinar presents a summary of the accounting and auditing guidance and presents ideas and best practices for incorporating these new standards into your audit engagements.

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