![]() ![]() We’ll have more to say about how the pandemic has impacted audit quality later this year after we inspect more of the impacted audits. How do you think auditors have adjusted to this remote working environment?Īngelo Giardina: We’ve been keeping up-to-date on the challenges auditors are facing through extensive discussions with leaders of audit firms, audit committee chairs, and audit regulators from around the world. Q&A Kaylynn Pippo: It has been a year since the COVID-19 pandemic hit Canada and working from home became the norm for many. understanding of the IT environment and related general IT controls.Topics covered in our Q&A discussion include: This makes Angelo a great person to speak to regarding relevant and timely reminders for auditors as they navigate their audits. With busy-season upon us, and year-end engagements underway, I reached out to Angelo Giardina, director in the Thought Leadership group at the Canadian Public Accountability Board (CPAB), to discuss issues that are causing audits to be more challenging this year given the effects of the COVID-19 pandemic-not only for larger accounting firms, but also for small and medium-sized practitioners.Īngelo’s current role at CPAB focuses on raising awareness, stimulating conversations, and encouraging the sharing of views on audit quality issues, including the role of the audit committee, external auditor, and management in enhancing audit quality. ![]() Yet despite the number of challenges to overcome, the delivery of high-quality audits is paramount. It has also affected how auditors plan and execute their audits. ![]() ![]() The COVID-19 pandemic and the resulting economic uncertainty has impacted entities around the world. ![]()
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