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
Staff alerts
In response to the unprecedented global circumstances, the IAASB issued the following staff alerts to provide some guidance to auditors:
LATEST STAFF ALERTS:
Staff Audit Practice Alert: Auditor Reporting
Staff Audit Practice Alert: Subsequent Events
Speeches, Public Statements and Presentations
Links To Useful Resources
The following provide links to guidance or matters for consideration that may be relevant in the current circumstances.
