COVID-19: IAASB publishes guidance on audit considerations for subsequent events
Released 15 May 2020
The IAASB has released guidance on auditor considerations when undertaking procedures relating to subsequent events, in light of the changing environment due to the COVID-19 pandemic.
ISA 560 Subsequent Events, sets out auditor responsibilities with respect to subsequent events.
For further information, see the IAASB Staff Audit Practice Alert May 2020.