Auditor attitudes to Covid risk
| Company information | KAM | NO KAM | |
|---|---|---|---|
| COVID | NO COVID | ||
| COVID risk | (a) Aligned by COVID risk | (c) Generalist | (e) Potentially omissive |
| No COVID risk | (b) Conservative | (d) Aligned by No COVID risk | |
| Company information | KAM | NO KAM | |
|---|---|---|---|
| COVID | NO COVID | ||
| COVID risk | (a) Aligned by COVID risk | (c) Generalist | (e) Potentially omissive |
| No COVID risk | (b) Conservative | (d) Aligned by No COVID risk | |
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