1. Critically evaluate the idea that audit is ‘dynamic’ providing suitable and relevant examples to illustrate the points that you’re making.
2. Discuss how the ‘new normal’ way of doing business has posed a challenge to the statutory audit process
3. Examine the guidance given by IFAC particularly looking at their advice to the audit profession around the practical elements of maintaining audit quality in the pandemic environment and critically evaluate the idea that “in an uncertain environment audit quality remains more important than ever”.
4. Choose ONE of the practical audit considerations mentioned in the assignment brief and state the importance of this consideration to both the audit process and why there is an emphasis on this area by IFAC.
Discuss how the ‘new normal’ way of doing business has posed a challenge to the statutory audit process
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