With regards to pandemic Covic-19, most of the companies severely affected particularly on their operation.

1. Describe how importance the auditing to its shareholder during this pandemic Covic-19. (Chapter 1, CLO1, C2)
2. Explain the audit planning process during pandemic. (Chapter 5, CLO1, C3)
3. There are many potential risks in this pandemic Covic-19. Explain. (Chapter 6, CLO1, C3)
4. Internal Control is an important element to mitigate the control risk. Suggest TWO (2) example of internal control to mitigate the control risk. (Chapter 7, CLO1, C4)
5. Identify any THREE (3) threat to auditor independence during the pandemic. Provide safeguard for the respective threat. (Chapter 3, CLO1, C2)
6. Recommend any solution on how to gather evidence in a group of auditors during the audit field during this pandemic Covic-19. (Chapter 4, CLO1, C2)