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TITLE: COVID-19: Frequently Asked Questions on Auditing

DATE: 31/03/2020

31 March 2020 Circular No. 29/2020
 
TO ALL ACCOUNTANTS
COVID-19: FREQUENTLY ASKED QUESTIONS ON AUDITING
The Institute is pleased to announce the issuance of COVID-19: Frequently Asked Questions on Auditing. This document addresses questions on audit related matters in respect of the impact of the COVID-19 outbreak received by staff of the Institute from auditors.
Auditors are also expected to continuously exercise professional judgement in determining if the FAQs are both appropriate and relevant to their circumstances.
The International Auditing and Assurance Standards Board (IAASB) of the International Federation of Accountants (IFAC) has also released a document Highlighting Areas of Focus in an Evolving Audit Environment Due to the Impact of COVID-19 prepared by their staff. This is available on the IFAC’s website at https://www.iaasb.org/focus-areas/guidance-auditors-during-coronavirus-pandemic .
 
Please be guided accordingly.
 
 
DR. NURMAZILAH DATO’ MAHZAN
Chief Executive Officer
 

Description: COVID-19 FAQs on Auditing
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