Audit and Assurance
| No | Document | Organisation | Topics address | Date issued |
| 1 | War in Ukraine: the auditing implications | Institute of Chartered Accountants of England and Whales (ICAEW) | Auditor’s risk assessment, Audit Evidence, NOCLAR, events after the reporting period, Auditing Accounting Estimates and Related Disclosures, Going Concern, Group Audits Changes to the Auditor’s report | 15 March 2022 |
| 2 | War in Ukraine: What European Accountants need to know – Audit implications | Accountancy Europe | Several including impacts on an auditor’s risk assessment of a company, Obtaining audit evidence, implications for the auditor’s assessment of going concern | 9 March 2022 |
| 3 | Impact of the Ukraine war on the financial statements and their audit | Institute of Public Auditors in Germany, Incorporated Association (IDW) | Several including Going Concern, events after the reporting period, Key Audit Matters | 8 March 2022 |
| 4 | The implications of the war in Ukraine on the Accounting Profession | The South African Institute of Chartered Accountants (SAICA) | Several including Auditor’s risk assessment, Going Concern, Group audits | 25 March 2022 |
| 5 | Institutes response to the war in Ukraine | Chartered Accountants Worldwide (CAW) | Several | 25 March 2022 |
| 6 | Implications of the Current Developments in Ukraine and Russia on Audits and Auditors in South Africa | The Independent Regulatory Board for Auditors (IRBA) | Several including risk assessment, obtaining audit evidence, going concern, subsequent events | 30 March 2022 |
| 7 | Auditing Considerations Related to the Invasion of Ukraine | Public Company Accounting Oversight Board (PCAOB) | Several including Identifying and Assessing Risks, Planning and Performing Audit Procedures, Subsequent Events, Auditor Reporting | March 2022 |
In May 2020, after the outbreak of the COVID-19 pandemic in South Africa, SAICA issued a Frequently Asked Questions: The impact of COVID-19 on audit considerations (FAQ) document. While the FAQ may have been published in response to the pandemic, it is SAICA’s view that the guidance provided in the FAQ is appropriate and suitable to assist auditors involved in the audit of financial statements of entities that have been affected by the war in Ukraine.
