• Thomas Tsang

Covid 19 audit matter

Covid 19 still evolving and uncertainty in future. It will affect most of the companies in the world. In preparing the financial statements, the management will need to consider the impact to the company. A disclosure note on the Covid 19 as a subsequent event for year ended 31 December 2019 may be required.


The auditor may need to consider if an emphasis of matter on the disclosure of subsequent event is necessary.

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