Guidance for Auditors During the Coronavirus Pandemic

During the COVID-19 pandemic, audits should continue to comply with the required standards, which may necessitate different and enhanced considerations by auditors in the current circumstances. Auditors may need to consider developing alternative procedures to gather sufficient appropriate audit evidence to support their audit opinion, or to modify the audit opinion.   

The following resources, assembled by the IAASB staff, have been included to help our stakeholders, and the larger accounting community, navigate some of the challenges ahead. 

 

IAASB Leadership Statements

 

COVID-19 Resources - Releases and Updates

The International Federation of Accountants (IFAC) COVID-19 Resource Page IFAC: Summary of Covid-19 Audit Considerations IFAC: Summary of Covid-19 Financial Reporting Considerations The International Ethics Standards Board Association (IESBA) COVID-19 Resource Page The International Public Sector Accounting Standards Board® (IPSASB) COVID-19 Resource Page
 

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