Auditing and Assurance Standards and Guidance

Auditing Standards (Ireland)

FRC ISAs (UK and Ireland) applicable for periods beginning on or after 15 December 2010 but before 17 June 2016

ISA (UK and Ireland) 570 Going Concern

ISA (UK and Ireland) 570 applicable for periods ending on or after 15 December 2010
Application and Other Explanatory Material
Additional Audit Procedures When Events or Conditions Are Identified (Ref: Para. 16 )
Evaluating Management's Plans for Future Actions (Ref: Para. 16(b) )
A16. Evaluating management's1a plans for future actions may include inquiries of management as to its plans for future action, including, for example, its plans to liquidate assets, borrow money or restructure debt, reduce or delay expenditures, or increase capital.
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