IFAC SMPAG Response to the IAASB's Going Concern Consultation
The IFAC SMP Advisory Group (SMPAG) welcomes the opportunity to provide input to the International Auditing and Assurance Standards Board’s (IAASB’s) Exposure Draft for the Proposed International Standard on Auditing 570 (Revised 202X) Going Concern and Proposed Conforming and Consequential Amendments to Other ISAs.