継続企業の前提チェックリスト
監基報570（改正版）において、監査人は継続企業の前提が財務諸表作成の適切な基礎であるかどうか積極的に評価する責任を負う。単に経営者の結論を受け入れるだけでは不十分である。これには、重要な疑義を生じさせる可能性のある事象と状況の評価、それらの状況に対処する経営者の計画が適切かどうかの評価、開示が必要な重要な不確実性が存在するかどうかの判断が含まれる。
ISA 570
Going Concern
Checklist.
engagement.conf
indicators.list
README.md
01// engagement_context— ISA 570.3
02entity_name=
03fy_end=
04expected_auth_date=
05entity_type=
06initial_engagement=
07currency=
08// indicators— ISA 570.A2–A7 (0/21 selected)
No indicatorsscore: 0awaiting selection
✓highfinNet liability or net current liability position
✓highfinFixed-term borrowings approaching maturity without realistic refinancing prospects
✓highfinLoan covenant breaches or indications that financial support may be withdrawn
✓highfinSubstantial operating losses or significant deterioration in the value of assets
✓mediumfinArrears or discontinuance of dividends
✓mediumfinInability to pay creditors on due dates
✓mediumfinAdverse key financial ratios
✓mediumfinNegative operating cash flows indicated by historical or prospective financial statements
✓highopeManagement intentions to liquidate the entity or cease operations
✓highopeLoss of key management or personnel without replacement
✓highopeLoss of a major market, franchise, licence, or principal supplier
✓mediumopeLabour difficulties or shortages of important supplies
✓mediumopeFundamental changes in market or technology that the entity cannot adapt to
✓lowopeDependence on the success of a particular project
✓highothLegal proceedings or regulatory action that may result in claims the entity cannot meet
✓highothChanges in law or regulation expected to adversely affect the entity
✓mediumothNon-compliance with capital or other statutory requirements
✓mediumothCatastrophic loss of a major asset
✓lowothExcessive dependence on short-term borrowings to fund long-term assets
✓mediumothBusiness interruption from cyber attacks or IT system failure
✓mediumothExposure to climate-related physical or transition risks threatening the business model
15// events_conditions_rationale— ISA 570.10–11 · independent identification
16auditor.identification=
17management.own_list=
Events & conditions · independent identification (ISA 570.10–11)
20// management_assessment— ISA 570.12–15 · evaluate management's assessment
21period_end=must be ≥12m from FS date
22method=
23key_assumptions=
24data_reliability=
Management's assessment · period + method + data reliability
27// management_plans— ISA 570.16 · feasibility + intent & ability
No plans documented. Add management's plans (asset sale, refinancing, equity raise, cost reduction, etc.) with per-plan feasibility assessment.
Management's plans · feasibility (intent AND ability)
35// cash_flow_stress_test— ISA 570.16(c) · runway scenarios
Enter monthly burn rate to run cash flow stress test.
Cash flow stress test · runway scenarios
45// sensitivity_analysis— what-if additional indicators
Select indicators to run sensitivity.
Sensitivity · what-if indicator escalation
50// risk_heat_map— category × severity
Select indicators to generate heat map.
Risk heat map · category × severity
55// material_uncertainty— ISA 570.18–20 · three-step determination
56basis_appropriate=is GC basis of accounting appropriate?
57uncertainty_level=
58reasoning=
59stand_back_assessment=
Material uncertainty · three-step determination + stand-back
62// disclosure_adequacy— ISA 570.19 · financial statement note
✓
Going concern basis of accounting is appropriate based on audit evidence obtainedISA 570.19
✓
Material uncertainty (if any) is adequately disclosed in the financial statementsISA 570.20
✓
Principal events or conditions giving rise to doubt are specifically describedISA 570.20(a)
✓
Management’s plans to address the uncertainty are disclosedISA 570.20(b)
✓
Financial statements include explicit statement that material uncertainty existsISA 570.21
✓
Auditor’s report includes ‘Material Uncertainty Related to Going Concern’ sectionISA 570.22
✓
If disclosure is inadequate, a qualified or adverse opinion is consideredISA 570.23
✓
Written representations obtained on going concern assessment completenessISA 580.10(e)
70proposed_disclosure_text=
Disclosure adequacy · ISA 570.19 + proposed text
75// audit_report_decision— ISA 570.21–24 · report form
76report_decision=
77rationale=
tcwg_communication (ISA 570.25)
78
79key_points_communicated=
Audit report decision + TCWG communication
85// isa_570_revised_readiness— effective Dec 2026 · 2024 revisions
✓
Enhanced risk assessment for going concern events and conditions
Structured identification process for events and conditions, applied regardless of initial risk assessment.
✓
Evaluate management’s intent AND ability to execute mitigating plans
Both intent and ability must be separately assessed and documented.
✓
Mandatory going concern section in all auditor’s reports
A dedicated GC section is required even when no material uncertainty exists.
✓
Explicit stand-back assessment at the end of audit fieldwork
Stand back and consider all evidence obtained that is relevant to going concern before forming a conclusion.
✓
Enhanced transparency about going concern work in auditor’s report
Greater detail about procedures performed and conclusions reached.
✓
Professional skepticism documented at each stage, not just in conclusions
Evidence of skeptical questioning of management assumptions must appear throughout working papers.
ISA 570 (Revised) 2024 readiness checklist
01weighted_score
total—
02assessment_level
level—
03indicators
selected—
04high_severity
count—
CONTEXTUAL INTELLIGENCE — 1 warning
ℹ ISA 570.10
No indicators identified. ISA 570.10 still requires documentation that going concern was considered. Ensure working papers record the basis for this nil conclusion, including the information sources reviewed.
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