新西兰全会计师协会审计与鉴证准则委员会对拟议的《国际审计准则 570》(修订版)"持续关注 "的意见

Noel Harding, David C. Hay, Prabashi Dharmasiri, Yi (Dale) Fu, Matthew Grosse, Mohammad Jahanzeb Khan, Tom Scott
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引用次数: 0

摘要

国际审计与鉴证准则理事会 (IAASB) 发布了拟议的《国际审计准则 570》(修订版),以征求公众意见。澳大利亚审计与鉴证准则委员会 (AUASB) 和新西兰审计与鉴证准则委员会 (NZAuASB) 也征集意见。澳大利亚会计师协会的审计与鉴证准则委员会根据现有研究报告的结果编写了一份意见书,为国际审计与鉴证准则理事会提出的一些问题提供了参考。本技术说明介绍了向审计与鉴证准则理事会提交的正式意见书。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Comments of the AFAANZ Auditing and Assurance Standards Committee on Proposed International Standard on Auditing 570 (Revised) Going Concern
The International Auditing and Assurance Standards Board (IAASB) issued for public comment Proposed International Standard on Auditing 570 (Revised) Going Concern. The Australian Auditing and Assurance Standards Board (AUASB) and New Zealand Auditing and Assurance Standards Board (NZAuASB) also called for comments. The Auditing and Assurance Standards Committee of AFAANZ prepared a submission, based on the findings reported in extant research, informing a number of the questions asked by the IAASB. This technical note presents the formal submission made to the IAASB.
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