Recorded 20th October 2020.
CPD Hours: 2
This session will explore the potential effects on the audits of financial statements for year ends 31 December 2019 and beyond, and any practical matters that should be considered for auditors:
• The changing businesses environment
• Practical audit issues
• Impact on audit planning
• Impact on audit risk assessment
• Obtaining audit evidence in current market
• Accounting estimates
• Impairment Reviews
• Stocks and stocktakes
• Fair Values and Valuations
• Implications for auditors’ assessment of going concern
• Implications for post balance sheet events
• Impact on the audit report
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