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Welcome to Free Audit Abhyaas Batch 🎯
In this session, we cover SA 570 – Going Concern with concept clarity and exam-oriented question practice for CA Students.

✅ What we cover in this lecture:
📌 Meaning of Going Concern assumption
📌 Objective of SA 570
📌 Auditor’s responsibility regarding going concern
📌 Management’s responsibility
📌 Events or conditions indicating material uncertainty
📌 Evaluation of management’s assessment
📌 Audit procedures when material uncertainty exists
📌 Implications on audit report
📌 Use of emphasis of matter paragraph
📌 ICAI-based question practice
📌 Exam-oriented answer writing approach

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