{"product_id":"457713_acca-learning-china","title":"ISA 570 (Revised) - Going concern","description":"\u003ch2\u003eAbout this course\u003c\/h2\u003e\u003cbr\u003e\nThe concept of Going Concern lies at the heart of every audit. It reflects whether an entity can continue its operations for the foreseeable future without the intention or necessity of liquidation. ISA 570 (Revised) sets out the auditor’s responsibilities in assessing and reporting on this fundamental assumption.\u003cbr\u003e\n\u003cbr\u003e\nThis refresher course is designed for auditors and accounting professionals who want to strengthen their understanding of ISA 570 and stay current with its practical application. Through a mix of reading and video modules, you’ll revisit key concepts, explore management’s and the auditor’s responsibilities, learn how to evaluate Going Concern assessments, and understand the implications for audit reporting. You will also study cases, communication examples, and recent challenges that have affected Going Concern judgments, such as economic uncertainty and industry disruptions.\u003cbr\u003e\n\u003cbr\u003e\n\u003cstrong\u003eACCA are pleased to offer a 3-for-2 discount on this range of CPD. Add three Learnsignal ISA courses to your basket and get the cheapest free.\u003c\/strong\u003e\u003cbr\u003e\n\u003cbr\u003e\nBy completing this course, you will understand how to:\u003cbr\u003e\n \u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003edefine going concern and management’s responsibility\u003c\/li\u003e\n\u003cli\u003eperform risk assessment procedures related to going concern\u003c\/li\u003e\n\u003cli\u003eevaluate management’s forecast and assumptions\u003c\/li\u003e\n\u003cli\u003eform appropriate conclusions and reporting under uncertainty\u003c\/li\u003e\n\u003cli\u003ecommunicate going concern issues effectively.\u003c\/li\u003e\n\u003c\/ul\u003e \u003ch4\u003eKey information\u003c\/h4\u003e\u003cul class=\"htmlEditor-ul\"\u003e\n\u003cli\u003eThis refresher course assumes a basic understanding of auditing principles and is ideal for those who want to update their knowledge, improve judgment, and strengthen audit quality in practice. \u003c\/li\u003e\n\u003cli\u003eThe course consists of video lectures, reading materials, quizzes and practical examples to enhance your understanding. \u003c\/li\u003e\n\u003cli\u003eCPD certificate is available upon successful completion of the course. \u003c\/li\u003e\n\u003cli\u003eCourse produced by Learnsignal.\u003c\/li\u003e\n\u003c\/ul\u003e\u003ch4\u003e\n\u003cbr\u003e\n\u003cbr\u003e\n\u003cimg alt=\"ACCA Learnsignal joint logo\" src=\"${PICTURE_CONTEXT_PATH}ckeditor_uploads\/ACCA_learnsignal_sml_472419.jpg\" style=\"margin: 5.0px;\"\u003e\n\u003c\/h4\u003e","brand":"acca-learning-china","offers":[{"title":"Standard price \/ 0","offer_id":47748364140795,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Students \/ 110169","offer_id":47748364239099,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Members \/ 110167","offer_id":47748364206331,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true},{"title":"Continuous learners \/ 3","offer_id":47748364173563,"sku":"100184","price":44.99,"currency_code":"GBP","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0535\/6057\/4115\/files\/lsg_isa_570_457712.jpg?v=1780723282","url":"https:\/\/acca-learning.myshopify.com\/products\/457713_acca-learning-china","provider":"acca-learning","version":"1.0","type":"link"}