This publication follows up on Coronavirus’ impact on auditing for 2019 year-ends and beyond (April 2020). It sets out how the corona crisis impacts businesses and aims to support European auditors in adapting their work on ongoing audits. To this end, we have analysed corona crisis related auditing guidance, issued by global institutions, national regulators and professional institutes. We highlight the main matters for auditors in four categories:

• auditor’s identification and assessment of risks
• auditor’s response to assessed risks
• auditor’s report and communication
• auditor’s involvement related to government support

We also keep collecting new guidance on our webpage Coronavirus resources for European accountants.