In order to completing the Audit process, there are two ISAs in particular that are important. The first is ISA 560, which is Subsequent Events, where is the auditor need to conduct audit procedures to gather audit evidence proving that all events that transpired between the financial statements' date and the auditor's report and that need to be disclosed or adjusted in the financial statements have been found.Second, according to ISA 570, Going Concern, the auditor mustkeep a watchful eye out for any evidence during the audit aboutcircumstances or occurrences that can raise questions aboutthe entity's capacity to function as a going concern. As a result,the auditor will draw a conclusion on going concern issues closeto the audit's conclusion after evaluating all of the supportingdocumentation and the financial statements' final draft.
