{"id":2145,"date":"2020-11-30T05:30:48","date_gmt":"2020-11-30T05:30:48","guid":{"rendered":"https:\/\/goc2020.govmu.org\/24032021_frc\/?page_id=2145"},"modified":"2021-03-26T07:26:11","modified_gmt":"2021-03-26T07:26:11","slug":"covid-19-guidance-to-auditors-2","status":"publish","type":"page","link":"https:\/\/frc.govmu.org\/frc\/?page_id=2145","title":{"rendered":"COVID 19 \u2013 Guidance to Auditors"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2145\" class=\"elementor elementor-2145\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b5fb0ec elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b5fb0ec\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-211dd39\" data-id=\"211dd39\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3b23e95 elementor-widget elementor-widget-heading\" data-id=\"3b23e95\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Documents<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-64be4f2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"64be4f2\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-1ea6fad\" data-id=\"1ea6fad\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a752e65 elementor-widget elementor-widget-text-editor\" data-id=\"a752e65\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <span style=\"color: #333333;\"><a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/PRESS-NOTICE-2020-RENEWAL-OF-AUDITORS-LICENCE.doc\" target=\"_blank\" rel=\"noopener\">Renewal Notice &#8211; Auditor&#8217;s Licence 2021<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/ADVERT-FOR-THE-POST-OF-MSO-FINAL-2020.doc\" target=\"_blank\" rel=\"noopener\">Vacancy for the post of Management Support Officer<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/EXPRESSION-OF-INTEREST-2020-2023.pdf\" target=\"_blank\" rel=\"noopener\">Invitation for Expression of Interest<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/GG-NO-17-GN-35-OF-2019-DOCX.pdf\" target=\"_blank\" rel=\"noopener\">The Financial Reporting (Reporting on Compliance with the Code of Corporate Governance) Guidelines 2019 for Auditors<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/IMPACT-OF-COVID19-ON-FINANCIAL-REPORTING-INDUSTRY-SPECIFIC-CONSIDERATION.pdf\" target=\"_blank\" rel=\"noopener\">COVID-19 &#8211; Guidance to Companies<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/COVID-19-MEASURES-TO-COMPANIES-AND-AUDITORS.pdf\" target=\"_blank\" rel=\"noopener\">COVID-19 &#8211; Measures to Companies and Auditors<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/COVID-19-GUIDANCE-TO-AUDITORS.pdf\" target=\"_blank\" rel=\"noopener\">COVID-19 &#8211; Guidance to Auditors<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/OPERATIONS-IN-LIGHT-OF-COVID-19.pdf\" target=\"_blank\" rel=\"noopener\">Operations in Light of COVID-19<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/AGENDA-IFRS-WORKSHOP-MAURITIUS-MAY-2020-FRC-IASB.pdf\" target=\"_blank\" rel=\"noopener\">Africa IFRS Regional Workshop<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/IASB-UPDATES-FOR-THE-MONTH-OF-OCTOBER-2020.pdf\" target=\"_blank\" rel=\"noopener\">What&#8217;s New From IASB<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/IFAC-UPDATES-JULY_AUGUST-2020.pdf\" target=\"_blank\" rel=\"noopener\">What&#8217;s New From IFAC<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/PRESS-NOTICE-EXPRESSION-OF-INTEREST-FOR-PANEL-OF-EXPERTS-2017.doc\" target=\"_blank\" rel=\"noopener\">Expression of Interest: Panel of Experts<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/ADVERT-CHIEF-EXECUTIVE-OFFICER-2017.doc\" target=\"_blank\" rel=\"noopener\">Recruitment of Chief Executive Officer<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/COMMUNIQUE-FROM-CBRD-ON-XBRL.pdf\" target=\"_blank\" rel=\"noopener\">Communique from CBRD on XBRL<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/LLP-NOTICE.pdf\" target=\"_blank\" rel=\"noopener\">LLP Notice<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> IFRS 15 &#8211; Impact of Application (August 2015)<br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/FINANCIAL-REPORTING-STANDARDS-FOR-SMALL-ENTITIES.doc\" target=\"_blank\" rel=\"noopener\">Financial Reporting Standards for Small Entities 2015<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/GUIDELINES-ON-SANCTIONS-ON-AUDITORS.pdf\" target=\"_blank\" rel=\"noopener\">Guidelines on Sanctions on Auditors<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/GUIDELINES-CCG-BY-AUDITORS.pdf\" target=\"_blank\" rel=\"noopener\">Guidelines &#8211; Reporting on Compliance with the CCG by Auditor<\/a><br \/><\/span><span style=\"color: #333333;\"><img decoding=\"async\" class=\"alignnone size-full wp-image-1704\" src=\"\/24032021_frc\/wp-content\/uploads\/2020\/10\/arrow-1.png\" alt=\"\" width=\"9\" height=\"7\" \/> <a style=\"color: #333333;\" href=\"\/24032021_frc\/wp-content\/uploads\/2020\/11\/GUIDELINES-COMPLIANCE-WITH-THE-CODE-OF-CORPORATE-GOVERNANCE.doc\" target=\"_blank\" rel=\"noopener\">Guidelines on Compliance with Code of Corporate Governance<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Documents Renewal Notice &#8211; Auditor&#8217;s Licence 2021 Vacancy for the post of Management Support Officer Invitation for Expression of Interest The Financial Reporting (Reporting on Compliance with the Code of Corporate Governance) Guidelines 2019 for Auditors COVID-19 &#8211; Guidance to Companies COVID-19 &#8211; Measures to Companies and Auditors COVID-19 &#8211; Guidance to Auditors Operations in &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/frc.govmu.org\/frc\/?page_id=2145\"> <span class=\"screen-reader-text\">COVID 19 \u2013 Guidance to Auditors<\/span> Read More &raquo;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2145","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/2145","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2145"}],"version-history":[{"count":12,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/2145\/revisions"}],"predecessor-version":[{"id":2630,"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=\/wp\/v2\/pages\/2145\/revisions\/2630"}],"wp:attachment":[{"href":"https:\/\/frc.govmu.org\/frc\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2145"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}