| Organisation |
Nature of organisation |
Document |
Date |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
IAASB’s COVID-dedicated webpage |
|
| Scottish Charity Regulator |
Regulator |
Charities and going concern: the whole story |
3 September 2020 |
Chartered Accountants Australia
and New Zealand ( CA ANZ) |
Professional Accountancy Organisation (PAO) |
Financial Reporting and Audit Guide: Financial reporting and audit issues stemming from COVID-19 |
3 September 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Making sense of AI’s risks and rewards |
3 September 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
How to report an emphasis of matter under COVID-19: a guide for auditors |
3 September 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
How could automation and AI change the CPA’s role? Resources for CPAs |
3 September 2020 |
| Center for Audit Quality |
Professional Accountancy Organisation (PAO) |
Auditor Reporting – COVID-19 Considerations |
3 September 2020 |
| Center for Audit Quality |
Professional Accountancy Organisation (PAO) |
Profession in Focus: Going Concern and COVID-19 |
3 September 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Remote auditing frequently asked questions |
3 September 2020 |
| Center for Audit Quality |
Professional Accountancy Organisation (PAO) |
Understanding Cybersecurity and the External Audit in the COVID–19 Environment |
3 September 2020 |
| https://www.cpacanada.ca/en |
Professional Accountancy Organisation (PAO) |
Audit committee guide to audit quality indicators |
3 September 2020 |
| ICAS |
Global professional body for Chartered Accountants |
COVID-19 guidance on going concern: five key areas for auditors to consider |
3 September 2020 |
| ICAS |
Global professional body for Chartered Accountants |
ICAS issues guidance on going concern for directors of large private companies |
3 September 2020 |
| ICAS |
Global professional body for Chartered Accountants |
FRC guidance on modified audit opinions |
3 September 2020 |
| ICAS |
Global professional body for Chartered Accountants |
ICAS going concern guidance for charity trustees |
27 August 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
How to report an emphasis of matter under COVID-19: a guide for auditors |
5 August 2020 |
Chartered Accountants Australia
and New Zealand ( CA ANZ) |
Professional Accountancy Organisation (PAO) |
Financial Reporting and Audit Guide: Financial reporting and audit issues stemming from COVID-19 |
4 August 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
COVID-19 and how to report an emphasis of matter |
6 August 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
IAASB Assists with Audit Considerations for the Impact of COVID-19 |
31 July 2020 |
| International Federation of Accountants (IFAC) |
Accountancy profession global organisation |
Webinar 3 – Auditor Reporting in the Pandemic Environment and Looking Ahead: Recording & Summary of Key Takeaways |
28 July 2020 |
| Center for Audit Quality |
Regulator |
Understanding Cybersecurity and the External Audit in the COVID–19 Environment |
24 July 2020 |
| International Federation of Accountants (IFAC) |
Accountancy profession global organisation |
Webinar 2 – Performing the Audit in the Pandemic Environment: Recording & Summary of Key Takeaways |
22 July 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
2020: will audit ever be the same again? |
17 July 2020 |
| Center for Audit Quality |
Regulator |
Profession in Focus: Going Concern and COVID-19 |
16 July 2020 |
| International Federation of Accountants (IFAC) |
Accountancy profession global organisation |
Webinar 1 – Planning the Audit in the Pandemic Environment: Recording & Summary of Key Takeaways |
15 July 2020 |
| Center for Audit Quality |
Regulator |
Auditor Reporting – COVID-19 Considerations |
14 July 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Auditor’s reports: can auditors use an electronic signature? |
13 July 2020 |
| Malta Institute of Accountants |
Professional Accountancy Organisation (PAO) |
Communication in relation to the impact of COVID-19 on auditing – detailed |
10 July 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
COVID 19: interim reporting and the auditor’s role |
7 July 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
Staff Audit Practice Alert: Review Engagements on Interim Financial Information |
1 July 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
Staff Audit Practice Alert: Auditing Accounting Estimates |
26 June 2020 |
| ICAS |
Professional Accountancy Organisation (PAO) |
COVID-19 guidance on going concern: five key areas for auditors to consider |
25 June 2020 |
| Accountancy Europe |
Regulator |
Coronavirus’ impact on ongoing audits |
19 June 2020 |
| Center for Audit Quality |
Regulator |
Goodwill Impairment Considerations in the COVID-19 Environment |
19 June 2020 |
| The Institute of Cost Accountants of India |
Professional Accountancy Organisation (PAO) |
Advisory on Auditing and Assurance assignments during the Period of Lockdown and Restrictions on Travelling |
12 June 2020 |
| International Federation of Accountants (IFAC) |
Accountancy profession global organisation |
Global Messaging to Help Inform PAO Conversations with Key Stakeholders related to COVID-19 |
9 June 2020 |
| Center for Audit Quality |
Regulator |
Focus on the Auditor’s Risk Assessment |
8 June 2020 |
| International Federation of Accountants (IFAC) |
Accountancy profession global organisation |
Summary of Covid-19 Audit Considerations |
3 June 2020 |
| Australian Securities & Investments Commission (ASIC) |
Regulator |
COVID-19 implications for financial reporting and audit: Frequently asked questions (FAQs) |
June 2020 |
| Chartered Accountants Worldwide (CAW) |
Professional Accountancy Organisation (PAO) |
Fraud Advisory Panel Weekly Updates on COVID-19 fraud in England & Wales |
22 May 2020 |
Institute of Singapore Chartered Accountants
(ISCA) |
Professional Accountancy Organisation (PAO) |
ISCA Issues New COVID-19 Technical FAQs |
22 May 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
Staff Audit Practice Alert: Auditor Reporting |
22 May 2020 |
| ICAS |
Professional Accountancy Organisation (PAO) |
ICAS issues guidance on going concern for directors of large private companies |
20 May 2020 |
| ACCA |
Professional Accountancy Organisation (PAO) |
ACCA launches Covid-19 audit impact report |
20 May 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
Staff Audit Practice Alert: Subsequent Events |
15 May 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus (COVID-19) Webcast: Considerations for auditing going concern |
12 May 2020 |
| Journal of Accountancy |
Accountancy Journal |
Overcoming site visit limitations in the pandemic |
8 May 2020 |
American Institute of CPAs
(AICPA) |
Professional Accountancy Organisation (PAO) |
The audit committee checklist for COVID-19 |
5 May 2020 |
| Accountancy Europe |
Regulator |
Coronavirus’ Impact on Auditing for 2019 Year-Ends and Beyond |
5 May 2020 |
| Center for Audit Quality |
Regulator |
Auditing Accounting Estimates in the COVID-19 Environment |
4 May 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
IAASB Staff Audit Practice Alert Going Concern |
30 April 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus: (COVID-19): considering going concern |
30 April 2020 |
| ICAS |
Professional Accountancy Organisation (PAO) |
FRC guidance on modified audit opinions |
28 April 2020 |
| Service for Accounting, Reporting and Auditing Supervision (SARAS) |
Regulator |
SARAS Guidance on Audit Issues Arising from COVID-19 |
27 April 2020 |
| Journal of Accountancy |
Accountancy Journal |
How auditors can test inventory without a site visit |
24 April 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus (COVID-19): Accounting for and auditing revenue |
21 April 2020 |
| Financial Reporting Council (FRC) (UK) |
Regulator |
Modified Audit Opinions during Covid-19 crisis |
21 April 2020 |
| Center for Audit Quality |
Regulator |
Managing Fraud Risk, Culture, and Skepticism During COVID-19 |
20 April 2020 |
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
IAASB Technical Director Update on COVID-19 Response |
17 April 2020 |
Chartered Accountants Australia
and New Zealand ( CA ANZ) |
Professional Accountancy Organisation (PAO) |
Auditing in a crisis – some issues to consider |
17 April 2020 |
Chartered Accountants Australia
and New Zealand ( CA ANZ) |
Professional Accountancy Organisation (PAO) |
Auditing in a crisis – some issues to consider |
17 April 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus: understanding audit reports |
16 April 2020 |
| Center for Audit Quality |
Regulator |
Going Concern: Management and Auditor Responsibilities |
16 April 2020 |
| The Institute of Chartered Accountants of Pakistan |
Professional Accountancy Organisation (PAO) |
The Impact of COVID-19 on Audit – A Guidance for Auditors |
14 April 2020 |
| Center for Audit Quality |
Regulator |
10-Q considerations during COVID-19 |
13 April 2020 |
| Journal of Accountancy |
Accountancy Journal |
Tips for auditing with changed controls during the pandemic |
13 April 2020 |
| Journal of Accountancy |
Accountancy Journal |
Going concern tips for auditors during the pandemic |
13 April 2020 |
| Accountancy Europe |
Regulator |
Coronavirus crisis: country responses to the implications on reporting |
10 April 2020 |
American Institute of CPAs
(AICPA) |
Professional Accountancy Organisation (PAO) |
Audit Matters and Auditor Reporting Issues Related to COVID‐19 |
9 April 2020 |
| The Institute of Chartered Accountants of Sri Lanka |
Professional Accountancy Organisation (PAO) |
COVID-19 Pandemic: Guidance Notes on the Implications on Auditing |
8 April 2020 |
| Financial Reporting Council (FRC) (UK) |
Regulator |
Bulletin: Guidance for Auditors and matters to consider where engagements are affected by Coronavirus(COVID-19) (Now updated to include Gathering Evidence through Remote Means |
9 April 2020 |
| Center for Audit Quality |
Regulator |
CAQ COVID-19 Resource: Key Auditor and Audit Committee Considerations |
8 April 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus considerations for auditors |
2 April 2020 |
| The Public Company Accounting Oversight Board (PCAOB) |
Standard setter |
COVID-19: Reminders for Audits Nearing Completion |
2 April 2020 |
| Institut der Wirtschaftsprüfer |
Professional Accountancy Organisation (PAO) |
COVID-19 – guidance on financial reporting and auditing issues |
April 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus (COVID-19): Considerations for inventory audit testing |
April 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus considerations for auditors |
April 2020 |
Chartered Accountants Australia
and New Zealand ( CA ANZ) |
Professional Accountancy Organisation (PAO) |
Your COVID-19 resources hub |
|
| Malaysian Institute of Accounts |
Professional Accountancy Organisation (PAO) |
Covid-19: Frequently Asked Questions on Auditing |
April 2020 |
| International Forum of Independent Audit Regulators (IFIAR) |
Regulator |
COVID-19 Updates |
26 March 2020 |
The Institute of Chartered
Accountants of India |
Professional Accountancy Organisation (PAO) |
ICAI Accounting & Auditing Advisory: Impact of Coronavirus on Financial Reporting and the Auditors Consideration |
March 2020 |
| Forum of Firms |
Independent association of international networks of firms |
Pandemic Planning – Practical Considerations Supporting Audit Quality |
March 2020 |
| ICAS |
Professional Accountancy Organisation (PAO) |
Coronavirus resources |
|
| ICAS |
Global professional body for Chartered Accountants |
ICAS issues updated guidance for auditors on attendance at stocktakes during the coronavirus outbreak |
March 2020 |
| Accountancy Europe |
Regulator |
Coronavirus resources for European accountants |
March 2020 |
| Accountancy Europe |
Regulator |
Coronavirus crisis: implications on reporting and auditing |
March 2020 |
|
|
|
|
| Australian Auditing and Assurance Standards Board (AUASB) |
Standard setter |
Additional COVID-19 FAQs for Auditors |
March 2020 |
|
Australian Accounting Standards Board (AASB) and Auditing and Assurance Standards Board (AUASB) |
Standard setter |
The Impact of Coronavirus on Financial Reporting and the Auditor’s Considerations AASB−AUASB JOINT FAQ |
March 2020 |
| Canadian Public Accountability Board (CPAB) |
Regulator |
COVID-19 Audit Implications |
March 2020 |
| Financial Reporting Council (FRC) (UK) |
Regulator |
Advice to companies & auditors on Coronavirus risk disclosures |
Feb 2020 |
| Financial Reporting Council (FRC) (UK) |
Regulator |
FRC guidance for companies and auditors during Covid-19 crisis |
March 2020 |
| Financial Reporting Council (FRC) (UK) |
Regulator |
FRC: Guidance on audit issues arising from the Covid-19 (Coronavirus) pandemic |
March 2020 |
| Hong Kong Institute of Certified Public Accountants (HKICPA) |
Professional Accountancy Organisation (PAO) |
HKICPA Impact of Coronavirus Outbreak on Audits and Auditor |
Feb 2020 |
|
|
|
|
| International Auditing and Assurance Standards Board (IAASB) |
International standard setter |
Staff Audit Alert: Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19 |
Mar 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus. Going concern and the auditor’s report |
March 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus Resource Hub-audit |
March 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus: considerations for the audit of inventory |
March 2020 |
| Institute of Chartered Accountants of England and Wales (ICAEW) |
Professional Accountancy Organisation (PAO) |
Coronavirus considerations for group auditors |
March 2020 |
| Journal of Accountancy |
Accountancy Journal |
How auditors can test inventory without a site visit |
March 2020 |
| Journal of Accountancy |
Accountancy Journal |
How the coronavirus may affect financial reporting and auditing |
March 2020 |
| Journal of Accountancy |
Accountancy Journal |
Remote auditing comes to forefront during pandemic |
March 2020 |
