Auditor attitudes to Covid risk
| Company information | KAM | No KAM | |
|---|---|---|---|
| COVID | No COVID | ||
| COVID risk | Aligned by COVID risk (n = 23) | Generalist (n = 36) | Potentially omissive (n = 2) |
| No COVID risk | Conservative (n = 3) | Aligned by no COVID risk (n = 45) | |
| Company information | KAM | No KAM | |
|---|---|---|---|
| COVID | No COVID | ||
| COVID risk | Aligned by COVID risk ( | Generalist ( | Potentially omissive ( |
| No COVID risk | Conservative ( | Aligned by no COVID risk ( | |
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