UK: APB Bulletin - Going concern issues during the current economic conditions

The UK's Auditing Practices Board (APB) has today published a new bulletin: Going concern issues during the current economic conditions (2008/10). In the accompanying press release, it is stated that the 

...current economic conditions challenge all involved with annual reports and accounts ... One consequence is expected to be an increase in the disclosures in annual reports and accounts about going concern and liquidity risk. Auditors will need to ensure that they fully consider going concern assessments and only refer to going concern in their auditor’s reports when appropriate. To assist auditors to respond to this challenge the APB has today published Bulletin 2008/10 ..."