Guidance for Auditors During the COVID Pandemic

During the COVID-19 pandemic, audits should continue to comply with the required standards, which may necessitate different and enhanced considerations by auditors. 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 IAASB staff, have been included to help our stakeholders, and the larger accountancy community, navigate some of the challenges.