Tag Archives: ISA 560.

Challenges for Auditors During the Pandemic – Part 3

This is our third and final blog about the results of audit monitoring inspections during the Pandemic. In Part 2 last week, we looked at going concern (ISA 570), subsequent events (ISA 560) and the lack of financial statement disclosures regarding COVID. In Part 1 two weeks ago, we looked at stock attendance (ISA 501),… Read More


Challenges for Auditors During the Pandemic – Part 2

This is Part 2 of our series of three blogs about the impact that the Coronavirus (COVID-19) is having on evidencing of audit work. In Part 1 last week, we looked at issues like stock attendance (ISA 501), fraud (ISA 240) and accounting systems and controls (ISA 315). Here are some other problem areas seen… Read More