{"id":109056,"date":"2021-11-08T18:07:13","date_gmt":"2021-11-08T18:07:13","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=3011668bd74cfd70559b49ef6c5a1c66"},"modified":"2021-11-08T18:07:13","modified_gmt":"2021-11-08T18:07:13","slug":"how-auditing-should-reflect-the-pandemic","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=109056","title":{"rendered":"How auditing should reflect the pandemic"},"content":{"rendered":"<p>Audit files need to reflect the challenges and uncertainties of the pandemic. Peter Herbert suggests key areas of focus, including impairment, materiality, letters of support, COVID-19 support schemes, information produced by the entity and professional scepticism.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Audit files need to reflect the challenges and uncertainties of the pandemic. Peter Herbert suggests key areas of focus, including impairment, materiality, letters of support, COVID-19 support schemes, information produced by the entity and professiona&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[29],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/109056"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=109056"}],"version-history":[{"count":3,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/109056\/revisions"}],"predecessor-version":[{"id":109444,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/109056\/revisions\/109444"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=109056"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=109056"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=109056"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}