Methodology Update—Revised Report to the Audit Committee—Annual Audit Results and New Procedure on Assessing the Impact of COVID-19

Apr-2020

Target Audience: All Attest Auditors

Effective Date: Immediately

Prepared by: Audit Services

Updates to Templates

• A revised version of the Report to the Audit Committee – Annual Audit Results is now available. This revised version includes wording related to COVID-19.

Updates to Procedures

• New procedure “Revised risk assessment” or “Assessing” the impact of COVID-19 is now available to provide audit teams with a structured approach to document their risk assessment on the audit impact of COVID-19.

Questions: Contact AEA