أنشئ حسابًا أو سجّل الدخول للانضمام إلى مجتمعك المهني.
auditors are required by ISA570 Going concern to ensure that entities use appropriate basis for the preparation of financial statements as required by IAS1 presentation of financial statements.IAS1 defines going concern as entity's ability to continue for at least following12 month period from the year end .