First reported to the World Health Organisation as an unknownvirus in late December 2019,
coronavirus/COVID19 developments throughout 2020 are causing greatuncertainty for the global
economy. This uncertainty is creating risks that entities may nothave encountered before, and gives
rise to new and rapidly changing conditions that auditors may nothave previously encountered.

What impediments do travel restrictions present to theperformance of the audit?

And what COVID19 considerations would management take intoaccount when determining
whether its business is still a going concern?