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Audit reports and interim reviews

On this page we provide guidance designed to help users better understand the reports provided by auditors on companies’ annual accounts and interim reports.

COVID 19: interim reporting and the auditor’s role


Interim reporting by listed companies will be of particular interest in 2020 to a range of stakeholders, including investors and other users of company accounts who want to understand the impact of COVID-19 on business performance and prospects. This guide developed by ICAEW’s Audit and Assurance Faculty is designed to help users to better understand the role of auditors in relation to such interim reports.

Coronavirus: understanding audit reports


While COVID-19 will affect businesses in different ways and to different degrees, it is likely to have a significant impact on audit reports on company financial statements for the foreseeable future.