Test the assumptions behind management's cash-flow forecast and the headroom in downside cases.
Scope / period: ___ | Prepared by: ___ | Reviewed by: ___ | Date: ___
Use this to review management's cash-flow forecast when going concern is in question. The period to cover comes from the standard and your judgement; check the current text. Record the source of every key input and what you did to test it.
This template follows the format published by the Institute of Chartered Accountants of India (ICAI) in the AASB Audit Working Paper Templates (June 2023), the authoritative reference for Indian statutory-audit documentation. Fill in your firm’s letterhead and the engagement details on the form above, click Download Word file, and you’ll get a fully formatted .docx ready to use.
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