Going Concern and Analytical Procedures

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27/05/2022 · 09:00 – 11:15

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In recent years, during the period of credit crisis and economic downturn that has affected the world economy and the banking and financial sectors in particular, it has been contended by different parties that the assessment and disclosures contained in the audited financial statements and the auditors’ report in respect of the company’s ability to continue in business in the foreseeable future as a going concern, were not satisfactory. This was particularly relevant in the case of entities that collapsed not long after their financial statements prepared on a going concern basis were issued.

The audit of going concern is reported by the audit regulators and supervisory bodies in various jurisdictions to be one of the most problematic areas of the audit process.

This seminar will focus on the requirements of ISA 570 Going concern and the external auditors’ responsibilities in auditing management’s use of the going concern basis in the preparation and presentation of the financial statements.

Furthermore, the seminar will focus on the implications for the auditors’ report in different circumstances through illustrative and practical examples.

Analytical procedures consist of evaluation of financial information through analysis of plausible relationships among both financial and non-financial data. ISA520, Analytical Procedures deals with the auditor’s use of analytical procedures. This seminar will focus on the stages of the audit when analytical procedures may or should be used. It will also focus on the application of analytical procedures through various illustrative examples.

Janis Hyzler


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    09:00 – 11:15


    Janice Lyn Schembri

    Type of Certificate

    2 Core CPE Hours



    Delivery Method