ASU 2014-15, 'Presentation of Financial Statements: Going Concern,' became effective for annual periods ending after December 15, 2016, and the related auditing standard, AU-C 570, 'The Auditor's Consideration of an Entity's Ability to Continue as a Going Concern,' immediately followed, becoming effective December 15, 2017. This on-demand webinar presents a summary of the accounting and auditing guidance and presents ideas and best practices for incorporating these new standards into your audit engagements.