Auditing Accounting Estimates in the COVID-19 Environment

May 4, 2020

Published: The Caq

The COVID-19 pandemic and the related market conditions create many new uncertainties for public companies, auditors, investors and audit committees. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from, COVID-19. The complexities of auditing accounting estimates already are well documented, and in an era of COVID-19 driven uncertainty, auditor focus in these areas becomes even more important. This publication is intended to assist auditors in navigating through this uncertainty by providing a high-level overview of auditor’s responsibilities related to the auditing of estimates and to highlight COVID-19 related considerations.

This resource is intended as general information and should not be relied upon as being definitive or all-inclusive, or a substitute for PCAOB and SEC rules, standards, guidance, or other resources.

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