Guidance for Auditors during the Coronavirus Pandemic

March 27, 2020

Published: IAASB

The COVID-19 pandemic is a global health and humanitarian crisis. Beyond the significant challenges that lay ahead in all facets of life, the pandemic has the potential to significantly impact the way that audits are undertaken.

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. 


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