Para 10 of ISA 570 (Revised) states that "the auditor shall, when performing risk assessment...

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Accounting

Para 10 of ISA 570 (Revised) states that "the auditor shall, when performing risk assessment procedures as required by ISA 315 (Revised), consider whether there are events or conditions that may cast significant doubt on the entity's ability to continue as a going concern". Is the risk assessment stage of the audit the only stage during the audit that the auditor needs to consider the going concern ability of the company? Justify.

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