AUDIT AF105
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AUDIT AF105 1
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Chapter 18: Completing the audit 
1. Financial statements are usually prepared on the going concern basis. The auditor is required by ASA 
570 (ISA 570) to assess the risk of going concern problems at which stage of the audit? 
a. During the final review. 
b. The planning stage. 
c. The planning stage and again during the final review. 
d. ASA 570 (ISA 570) does not require the assessment of the risk of going concern problems, this is 
left to the directors. 
2. In working with the minutes of me...
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Chapter 18: Completing the audit 
1. Financial statements are usually prepared on the going concern basis. The auditor is required by ASA 
570 (ISA 570) to assess the risk of going concern problems at which stage of the audit? 
a. During the final review. 
b. The planning stage. 
c. The planning stage and again during the final review. 
d. ASA 570 (ISA 570) does not require the assessment of the risk of going concern problems, this is 
left to the directors. 
2. In working with the minutes of me...