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Recent Developments

Auditor Reporting in the Current Evolving Environment due to COVID-19

Overview

This publication has been prepared to highlight key areas of focus in the current environment relevant to auditor reporting in accordance with the ISAs and ISREs.
AuthorIAASB
DivisionAudit and Assurance
Categories
Reporting
Current Evolving Environment
COVID-19
Date22 May 2020
URL
https://www.iaasb.org/publications/auditor-reporting-current-evolving-environment-due-covid-19
ResourcesAudit and Assurance (273)Advocacy (58)Thought leadership (24)Technical resources (191)Less Complex Entities (LCEs) (7)Group Audits (7)Ethics & Fraud (1)ISA 315 (Revised 2019) (14)The Quality Management Standards (36)FAQ (5)Circulars (3)Guides (5)Other resources (85)Auditing Accounting Estimates (11)Other Assurance and Related services (57)Professional judgement (1)Reporting (12)IAASB Auditor Reporting Toolkit (8)South African Auditing Practice Statement (1)Recent Developments (3)Technology (4)IRBA resources (1)Regulatory Reports (2)Supporting Audit Quality (25)Corporate Reporting (251)Ethics (101)Legislation and governance (553)Pathways to Relevance (39)Sustainability (70)Tax (801)Training Offices (64)Public Sector (209)Practice (69)
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