Auditor considerations during this pandemic environment

August2020 Understanding the considerations to be taken by the auditor in this pandemic environment.


By the end of this event the attendee will:  

  • Understand that the COVID-19 environment has a direct impact on preparing the financial statements and auditing;
  • Be aware of the wider consequences that may result from COVID-19 and our national lockdown;
  • Understand that audit quality is a must – even during this pandemic; and
  • Know practical considerations that will ensure good audit quality


The COVID-19 pandemic environment we are still in has led to measures such as social distancing which have changed the way that accountants and auditors interact with their clients. But while much of the environment has changed, the accountant and auditors need to ensure that they maintain commitment to quality and professional standards. 

Accountants preparing financial statements should take into considerations that the focus on auditor’s reports has increased in the current environment as investors and other users of financial statements seek greater transparency from entities around the impacts of COVID-19 in the financial statements, as well as greater transparency into the audit. COVID-19 has resulted in a rise in modifications to the auditor’s opinion, inclusion of material uncertainties relating to going concern, use of emphasis of matter paragraphs, and for listed entities, implications for key audit matters (KAMs).  

During this webinar, we will focus on quality considerations for each phase of the audit during this pandemic.


The following pricing apply:
Ad hoc: R475.00
Subscription: N/A.


Study unit 1


Study unit 2

Impact of COVID-19 on the auditing environment

Study unit 3

The wider consequences:

  • Remote working and people wellness.
  • Risk identification and internal controls.
  • Materiality.
  • Ethics/independence.
  • Obtaining audit evidence remotely.
  • Inventory.
  • Documentation.
  • Accounting estimates.
  • Engagement Quality Reviews.
  • Going concern.
  • Auditor reports.


There are no preconditions for this course.
Moderate level.
Recorded webinar made available on a specified date


Lettie Janse van Vuuren CA(SA), RA  

Lettie is a Chartered Accountant, Registered Auditor, as well as an Assessor and Moderator. She joined SA Accounting Academy in November 2017 as Head of Technical. As a professional trainer and webinar host, she is able to hold the attention of an audience with her relaxed and humorous presentation style.  She has a unique ability to communicate with delegates at their respective levels of knowledge and experience.  Over the last 20 years, she has trained thousands of partners, managers, trainee accountants and other professionals. 

She is responsible for researching, compiling and presenting the SAIBA Quick Update Subscription package.


By attending this webinar, you will be provided with:
– Summarised slide presentation.
– Reference documents and / or course material where available.
– Access to a technical knowledge base.
– Recorded webinar that includes an expert presenter and participant interaction.

R 475 VAT Incl.

Additional Course Information

Category Assurance
Accredited SAIBA
Verifiable CPD Hours 2
Non-verifiable CPD Hours N/A
Effort 2 hours
Duration 2 hours
Format Webinar
Level Moderate
Assessment Yes
Study Material No
Course Date 21 August, 2020
SKU CPD200078M Categories ,

Who should attend?

Business Accountant (SA).

Business Accountants in Practice (SA).

Registered auditors or audit trainees.

Compilers/Independent reviewers.  

Accounting officers.  

This event is included in the following subscription packages:

If you are not a subscriber, you need to purchase the event as a stand-alone event or subscribe to a SAIBA subscription package.

How to subscribe

Subscribers pay less for their CPD points.
SAIBA offers 4 subscription packages that provides access to everything to run a successful accounting and tax practice.

Pay a small monthly amount and gain access to monthly webinars covering ethics, financials, reporting, audit and assurance, working papers, law, technology, management topics, and tax.






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