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Understanding going concern

On this page we provide guidance designed to help users and other stakeholders better understand the concept of going concern and the associated disclosures made by management and auditors.
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Understanding audit reports
  • Article
  • 29 Sep 2023
The FAQs below, created by ICAEW’s Audit and Assurance Faculty, are designed to help investors and other users of audit reports to better understand the different types of audit report wordings used by auditors, and their significance. They also highlight how economic uncertainty resulting from wider external factors can impact audit reports.
Why all businesses should reverse stress test
  • Article
  • 18 Jun 2020
  • ICAEW Insights
Entities of all sizes should consider using reverse stress testing to enhance their going concern assessments and related disclosures.
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