S/N

BOARD/ BODY/ ORGANISATION

NATURE OF ORGANISATION

TITLE

DATA OF PUBLICATION

IESBA

COVID-19: Ethics and Independence Considerations

May 2020

Financial Management Newsletter

Ethical leadership at a time of crisis

26 March 2020

Financial Management Newsletter

Approaching a dilemma during a time of crisis

24 April 2020

IAASB

Going Concern in the Current Evolving Environment- Audit Considerations for the Impact of COVID-19

April 2020

EY

What audit committees need to consider in the face of uncertainty

6 May 2020

IAASB

Subsequent Events in the Current Evolving Environment- Audit Considerations for the Impact of COVID-19

May 2020

IAASB

Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19

March 2020

Forum of Firms

Pandemic Planning- Practical Considerations Supporting Audit Quality

26 March 2020

Accountancy Europe

Coronavirus’ Impact on Auditing for 2019 Year-ends and Beyond

April 2020

ICAEW

COVID-19 and going concern: increased risk of material uncertainties

1 May 2020

The Internal Audit Foundation

COVID-19 AND INTERNAL AUDIT

Preparing for the New Normal in 2020 and Beyond

2020

The Internal Audit Foundation

EVOLVING CYBER RISKS IN A COVID-19 WORLD

2020

Crowe

Security Risks of Rapidly Going Remote

Frequently Asked Questions

2020

Deloitte

Internal Audit Considerations in response to COVID-19

Navigating change: An unprecedented challenge

Galvanize

COVID-19

4 things internal audit should focus on

2020

The Institute of Internal Auditors- UAE

Auditing in a World challenged by COVID-19

12 April 2020

The Internal Audit Foundation

Evolving Cyber Risks in a COVID-19 World

2020

18

Institute of Certified Public Accountants of Uganda (ICPAU)

Professional Accountancy Organisation (PAO)

Coronavirus Disease (COVID 19): Guidance for Auditors

March 2020

19

Institute of Chartered Accountants of England and Wales (ICAEW)

Professional Accountancy Organisation (PAO)

Coronavirus, Going Concern and the Auditor’s report

17 March 2020

20

Journal of Accountancy

Accountancy Journal

How Coronavirus may affect financial reporting and auditing

17 March 2020

21

Journal of Accountancy

Accountancy Journal

How auditors can test inventory without a site visit

26 March 2020

22

Financial Reporting Council (FRC)

Regulator

Guidance for Auditors and Matters to Consider where Engagements are affected by Coronavirus (COVID-19)

COVID-19 Bulletin March 2020

9 April 2020

23

Financial Reporting Council (FRC)

Regulator

FRC advice to companies and auditors on Coronavirus risk disclosures

18 February 2020

24

International Auditing and Assurance Standards Board (IAASB)

Standard setter

Staff Audit Alert: Highlighting areas of focus in an evolving audit environment due to the impact of COVID-19

March 2020

25

Institute of Chartered Accountants of England and Wales (ICAEW)

Professional Accountancy Organisation (PAO)

Coronavirus, stocktake attendance and the auditor’s report

The potential impact of Coronavirus on attendance at audited entities’ stocktakes and the auditor’s report

27 March 2020

26

Accountancy Europe

Member Organisation

Coronavirus Crisis: Implications on reporting and auditing

20 March 2020

27

Institute of Chartered Accountants of England and Wales (ICAEW)

Professional Accountancy Organisation (PAO)

Coronavirus (COVID-19): Considerations for inventory audit testing

30 March 2020

28

Committee of European Auditing Oversight Bodies (CEAOB)

Audit Oversight Body (AOB).

CEAOB emphasises the following areas that are of high importance in view of Covid-19 impact on audits of financial statements

24 March 2020

29

International Federation of Accountants (IFAC)

Standard setter

Pandemic Planning- Practical considerations supporting audit quality

26 March 2020

30

Australian Accounting Standards Board- Auditing and Assurance Standards Board (AASB- AUASB)

Standard setter

The impact of Coronavirus on Financial Reporting and the Auditor’s Considerations

March 2020

31

Independent Regulatory Board for Auditors (IRBA)

Regulator

Implications of the Covid-19 outbreak on audits, audit firms and regulatory requirements

Provisions for the period 27 March 2020 to 16 April 2020 ‘Lockdown Period’

20 March 2020

32

Institute of Chartered Accountants of England and Wales (ICAEW)

Professional Accountancy Organisation (PAO)

Coronavirus (Covid-19): Considerations for Group Audits

March 2020

33

Journal of Accountancy

Accountancy Journal

Remote auditing comes to forefront during epidemic

25 March 2020

34

Journal of Accountancy

Accountancy Journal

Tips for auditing with changed controls during the pandemic

13 April 2020

35

International Federation of Accountants (IFAC)

Standard setter

Preparing for the Post-COVID World: Experience of PAOs from the Southeast Europe

17 April 2020