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ISA 570: Going Concern (GC), discussing cashflow reading minutes of…

- - - - yes
        
        Material Uncertainty exists?
        
        yes
        
        disclosed by mgt in F/S (events & conditions, plan) ?
        
        yes
        
        Unmodified Opinion
        PLUS
        Mat Uncert relating to
        Going Concern para
        
        no
        
        Qualified Opinion
        OR
        Adverse Opinion
        
        no
        
        disclosed in F/S?
        
        yes
        
        Unmodified Opinion
        PLUS
        Key Audit Matter
        
        no
        
        Qualified Opinion
        OR
        Adverse Opinion
      - no
        
        F/S prepared on alternative basis with adequate disclosure?
        
        yes
        
        Unmodified report
        PLUS
        Emphasis of matter para
        
        no
        
        Adverse Opinion
  - - - if still not prepared, then it is scope limitation
        
        Qualified Opinion
        OR
        Disclaimer of Opinion
        
        Remember!!
        Chance of withdrawl