Question: May I know what audit procedures involved in this consideration, or to answer the question? Thank you! What audit procedures relate to Auditing Operations and

May I know what audit procedures involved in this consideration, or to answer the question? Thank you!

What audit procedures relate to Auditing Operations and Completing the Audit apply in the pandemic era we are living in now? The WHO officially declared Covid-19 a pandemic on March 11, 2022, which was very close and, in some instances, perhaps exactly on the date of many audit reports for entities with fiscal year-ends of 12/31/2019
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