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Going Concern Evaluation/Evidence
Method evidence record

Going Concern Evaluation

Going Concern Evaluation is an auditor framework for assessing whether the entity being audited will be able to continue operating and meeting its obligations in the foreseeable future (typically, one year from the financial statement date). Required by auditing standards, this assessment examines financial and operational indicators of distress and evaluates management's plans to address concerns, ultimately determining whether financial statements require modification or special disclosure.

Sources recorded, not reviewed

Source record

Citations copied verbatim from the method’s source record. No claim-level verification is inferred from them.

Going Concern Assessment Framework for Financial Statement Audits
Taxonomic method record · mcdm / accounting
  • American Institute of Certified Public Accountants (AICPA). (2015). Evaluating Compliance with Going Concern Assumption. AU-C Section 570. AICPA Professional Standards. · URL
  • International Auditing and Assurance Standards Board (IAASB). (2015). The Auditor's Responsibilities Relating to Going Concern. ISA 570. IAASB Publications. · URL
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Curated claims

Claims persisted in the evidence ledger, each with its own assessment.

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Related methods

Generated from the method graph and shown as machine-suggested relations — no evidence claim is inferred.

Same method familyAnalytical Procedures in Auditingmachine-suggested · Relational suggestion, not evidence.Same method familyAudit Risk Modelmachine-suggested · Relational suggestion, not evidence.Same method familyInternal Control Evaluationmachine-suggested · Relational suggestion, not evidence.

Evidence status

Sources recorded, not reviewed

Bibliographic sources are present. Claim-level evidence review has not been performed.

Sources

2 recorded citations, copied from the method source record.

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