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Special edition Practitioner's Pulse: Understanding your client – COVID-19 implications for internal controls

Hear representatives from the AASB, CPAB, and a practitioner from BDO share their perspectives on audit challenges in understanding and evaluating internal controls as a result of COVID-19 and related changes to clients' operations.

COVID-19-related events and conditions have likely caused changes to entities' operations and their related systems of internal control. For many entities, COVID-19 responses have included remote work arrangements and redeployment of resources and personnel. These changes in operations may result in new or changed risks, processes, and controls.

We will explore possible COVID-19 impacts on an entity's control environment and the effect that changes to internal controls could have on the auditor's understanding of the entity and the related financial statement audit. Representatives from the Auditing and Assurance Standards Board (AASB), the Canadian Public Accountability Board (CPAB), and a practitioner from BDO will offer their perspectives.

You will learn about:

  • management and auditor responsibilities related to an entity's system of internal control
  • additional considerations which may be required in light of COVID-19

Who should attend?

  • auditors
  • directors
  • financial statement preparers

While some comments in this webinar focus on public company audits, most of the internal control implications discussed are applicable to assurance engagements for public company and non-public entities.


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