This course will look at the impact of COVID-19 on both accounting and auditing. We'll look at how COVID is impacting how audits are performed. We discuss how to adapt to a remote audit and how professional skepticism needs to be enhanced in a virtual audit. We also discuss the impact on internal controls and a control reliance strategy. We will also address the impact of COVID on accounting standards including the delays issued by many standard setters. This course will give CPAs an overall review of what to consider in our new normal!