Along with the changes to ASA 700 Standards and the introduction of the new ASA 701 Communicating Key Audit Matters Standard (KAMS), many other Standards have been amended. Among those Standards is ASA 570 Going Concern.
The AUASB have provided a very useful flow chart within Appendix 1 of ASA 570 (page 21) that illustrates how to link Going Concern considerations with different types of audit opinions.
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