Critical Line Item with Tom Ravlic

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Going concern, COVID and clearly telling the story about uncertainty

The coronavirus pandemic has thrown up a range of issues directors and auditors must worry about as they examine financial issues that stakeholders will see play out for the June 30 year end. The chairman of the Auditing and Assurance Standards Board, Professor Roger Simnett, and Anne Waters, a senior project manager with the standard setter, cover the key points you need to know that appear in a paper that will soon be released by board. Professor Simnett also touches on the impact of technology on audit at the present time and some research opportunities that arise from the current climate.

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