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HI6026 Group Assignment On Audit, Assurance And Compliance

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Part B: (10 marks)

Explain Auditing in times of social distancing: the effect of COVID-19 on auditing quality proposed by Australian Securities and Investment Commission (ASIC) in the following situations:

1. What should be the focus areas for auditors under COVID-19 conditions?
2. Should audit fees be reduced when reviewing other cost saving initiatives?
3. Should an auditor delay their opinion until a limitation or uncertainty is resolved?
4. What should be influence of COVID-19 and going concern assessment?

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