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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 Standard 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 the IAASB. It has accordingly decided to issue an AASC Alert on Audit Considerations for the Impact of COVID-19 in parts.


September 2020

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