Assurance : Going Concern

In this video, we review key CPA Canada Assurance topics related to CAS 570 Going Concern, including how to identify going concern issues, perform appropriate audit procedures, and assess the impact on the auditor’s report. This lesson is designed for CPA PEP and CFE candidates who want a clearer understanding of how going concern appears in case writing, especially in Assurance and CFE role contexts. Topics covered include: ❤ Management’s responsibility vs. auditor’s responsibility ❤ Indicators of going concern uncertainty ❤ Audit procedures for assessing going concern ❤ How going concern affects the audit report ❤ Material uncertainty related to going concern ❤ Modified opinions and emphasis of matter considerations ❤ Case-writing tips for Assurance responses This video is part of my CPA Canada exam preparation series, where I break down technical topics into practical, case-based explanations to help you write stronger CPA responses. If you found this video helpful, please like, subscribe, and share it with other CPA candidates. #CPACanada #CFEPrep #CPAExam #Assurance #CAS570 #GoingConcern #CPAStudents #CanadianCPA #AccountingExam #Audit