COVID-19 AUDIT AND ASSURANCE

S/N	BOARD/ BODY/ ORGANISATION	NATURE OF ORGANISATION	TITLE	DATA OF PUBLICATION
1	IESBA		COVID-19: Ethics and Independence Considerations	May 2020
2	Financial Management Newsletter		Ethical leadership at a time of crisis	26 March 2020
3	Financial Management Newsletter		Approaching a dilemma during a time of crisis	24 April 2020
4	IAASB		Going Concern in the Current Evolving Environment- Audit Considerations for the Impact of COVID-19	April 2020
5	EY		What audit committees need to consider in the face of uncertainty	6 May 2020
6	IAASB		Subsequent Events in the Current Evolving Environment- Audit Considerations for the Impact of COVID-19	May 2020
7	IAASB		Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19	March 2020
8	Forum of Firms		Pandemic Planning- Practical Considerations Supporting Audit Quality	26 March 2020
9	Accountancy Europe		Coronavirus’ Impact on Auditing for 2019 Year-ends and Beyond	April 2020
10	ICAEW		COVID-19 and going concern: increased risk of material uncertainties	1 May 2020
11	The Internal Audit Foundation		COVID-19 AND INTERNAL AUDIT Preparing for the New Normal in 2020 and Beyond	2020
12	The Internal Audit Foundation		EVOLVING CYBER RISKS IN A COVID-19 WORLD	2020
13	Crowe		Security Risks of Rapidly Going Remote Frequently Asked Questions	2020
14	Deloitte		Internal Audit Considerations in response to COVID-19 Navigating change: An unprecedented challenge	2020
15	Galvanize		COVID-19 4 things internal audit should focus on	2020
16	The Institute of Internal Auditors- UAE		Auditing in a World challenged by COVID-19	12 April 2020
17	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

Contact Us

Member of :