COVID-19 has been hard on everyone. The global impact of the coronavirus is transforming the needs and expectations of stakeholder groups and creating radically new conditions in which organizations must think, plan and operate.

CPAs in public practice are not exempted. They have to adjust how they obtain sufficient and appropriate evidence on which to base audit opinions amid challenges relating to, among others, access to people or information, revising the identification and assessment of certain risks of material misstatement and changing planned audit procedures or performing alternative or additional ones as may be appropriate.

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