Going ConcernAssessing whether the business will survive the next year.Accounting & FinanceIndicators and the auditor's response.Warning indicatorsNet current liabilities positionLoan facilities near expiryLoss of a major customer or supplierPersistent operating lossesInability to pay creditors on timeAuditor's responseReview management's cash flow forecastTest the assumptions behind itConfirm facility availability with lendersConsider events after the reporting dateAssess whether disclosure is adequateIf going concern is doubtful but adequately disclosed, the opinion isunmodified with a material uncertainty paragraph.Going Concernlearnposters.com
Going Concern — printable business wall chart from LearnPosters. Free vector PDF, US Letter and A4.

What’s on the Going Concern poster

10 entries in 2 groups.

Indicators and the auditor's response.

If going concern is doubtful but adequately disclosed, the opinion is unmodified with a material uncertainty paragraph.

Questions about the Going Concern poster

What’s on the Going Concern poster?
10 entries in 2 groups. Indicators and the auditor's response. Warning indicators: Net current liabilities position, Loan facilities near expiry, Lo…; Auditor's response: Review management's cash flow forecast, Test the assumptions behi…. If going concern is doubtful but adequately disclosed, the opinion is unmodified with a material uncertainty paragraph.
Who is the Going Concern poster for?
Going Concern belongs to the Accounting & Finance section rather than to a school year, because business is not something one grade owns. Anyone learning audit & assurance can pin it up — a beginner, a student mid-course, or someone revising years later.
When should you use the Going Concern poster?
The accounts assume the business continues. If that is doubtful, everything changes. A wall chart earns its place by being glanceable from where the work is happening, so Going Concern belongs on the wall where that business work actually happens, within glancing distance, rather than filed away.
What other posters go with Going Concern?
Assurance Engagements, Audit Documentation and Audit Evidence sit alongside Going Concern in the Accounting & Finance section. Printed together they make a wall rather than a single sheet, which is how a reference set actually gets used.Assurance EngagementsAudit DocumentationAudit Evidence
Is the Going Concern poster free to download and print?
Yes. Going Concern downloads as a free PDF with no account, no email and no watermark, like everything else in the Accounting & Finance section. Print as many copies as you like for a home, a classroom, a library or a tutoring group; reselling the file is the only thing the licence rules out.Read the licence
What size does the Going Concern poster print at?
Going Concern is a vector PDF laid out for US Letter, and prints on A4 with Fit to page — the same file, no separate download. Because every mark on it is drawn rather than photographed, it stays sharp enlarged to A3, A2 or A1 at a copy shop. Colour carries emphasis only, so a greyscale print of Going Concern loses nothing.Printing guide

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