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Going concern

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA AAA Exams › Going concern

  • This topic has 1 reply, 2 voices, and was last updated 8 years ago by MikeLittle.
Viewing 2 posts - 1 through 2 (of 2 total)
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  • September 3, 2016 at 8:53 am #337235
    tarek
    Participant
    • Topics: 45
    • Replies: 57
    • ☆☆

    Dear mike

    I am confused about new isa 570 and isa 701
    Now when i face uncertain material in going concern , which paragraph i should use in exam Emphasis of matter or material uncertain related to going concern?
    in all revision kit i used to use emphasis of matter but after read articles i am confused
    also in KAM paragraph i dont no when i can refer to it in exam , the examiner will directley ask me?
    And other issue plz, in revision kit i also see the basis of opinion paragraph comes before opinion however in articles i found the emphasis of matter after opinion
    plz help me in those issues

    thanks

    September 3, 2016 at 12:37 pm #337278
    MikeLittle
    Keymaster
    • Topics: 27
    • Replies: 23316
    • ☆☆☆☆☆

    ‘material uncertain related to going concern?’ is the one to go for and NOT emphasis of matter

    ‘also in KAM paragraph i dont no when i can refer to it in exam , the examiner will directley ask me?’

    A scenario question could well be asked that requires a KAM and an EOM for two separate issues

    ‘in revision kit i also see … ‘ The revision kit will contain many questions and answers from past exam questions that pre-date the revised ISA

    The answers to those questions will not have been updated to bring them into line with the revised ISA

    Read the article at least 6 more times between now and Monday

    Here’s the link, again!

    https://www.accaglobal.com/zm/en/student/exam-support-resources/fundamentals-exams-study-resources/f8/technical-articles/auditor-report.html

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