Going Concern Assessment

Produce a complete going-concern workpaper that satisfies **ASC 205-40** (management's assessment) and **AU-C 570** (auditor's evaluation) — and the **ISA 570 (Revised 2024)** regime that takes effect for audits of periods beginning on or after December 15, 2026. The deliverable covers management's assessment of whether conditions or events raise **substantial doubt** about the entity's ability to continue as a going concern within one year after the financial statements are issued (or available to be issued), the evaluation of management's plans to mitigate the identified conditions, the auditor's procedures and conclusion, and the required financial-statement disclosures or audit-report modifications. Builds directly off the **Cash Flow Forecaster** output (13-week base/upside/downside scenarios) and the **Audit Planning Memo**. Designed for GAAS engagements; adaptable to PCAOB AS 2415 and ISA 570 current and revised.