Understanding Cybersecurity and the External Audit in the COVID–19 Environment

The COVID-19 pandemic and the related market conditions create many new uncertainties for auditors, audit committees, investors and management of public companies. As SEC Chair Jay Clayton recently recognized, the continuing operation of the US capital markets is an essential component of our national response to, and recovery from, COVID-19. COVID-19 continues to impact public company financial statements in different ways and at differing levels of severity … Continue reading Understanding Cybersecurity and the External Audit in the COVID–19 Environment