PCAOB Issues Publication on COVID-19 and the Audit

The PCAOB has issued a publication, Conversations With Audit Committee Chairs: COVID-19 and the Audit. The publication summarizes “certain of the common themes we heard from audit committee chairs related to the effects of COVID-19 and the audit through the first half of the year,” including (1) increased risks associated with remote work and (2) increased communications with auditors.