问题：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.
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