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Description

In response to auditing challenges and circumstances brought about by the COVID-19 pandemic, which continues to disrupt markets, businesses and organizations, the International Auditing and Assurance Standards Board (IAASB) has published a number of Staff Audit Practice Alerts (SAPAs). The Auditing and Assurance Standards Council (AASC) has also been closely monitoring these developments and has evaluated the applicability in the Philippines of the SAPAs issued by IAASB. It has accordingly decided to issue an AASC Alert on Audit Considerations for the Impact of COVID-19 in parts. This AASC Alert is Part 1 and covers SAPAs related to Going Concern, Subsequent Events and Auditor Reporting.

Date

September 2020

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