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What can users of auditor reports expect from auditor reports in response to the impact of COVID-19

Page last updated: 20 May 2020

Here XRB staff explain the communication tools auditors use in auditor reports and the likely impact of COVID-19 on auditor reporting, including:

  • More modified auditor opinions;
  • More disclosures in Auditor Reports; And
  • The impact of going concern matters on the auditor’s thought process and auditor’s report

 Download Modifed Audit Reports Explained PDF.