53% of respondents say they’re experiencing pressures completing client services work, and 36% say they face an inability to meet reporting deadlines. The impact of Covid-19 is already having a significant impact across the audit profession and public practice leaders finds research from ACCA Covid-19 global survey: inside business, impacts and responses . The pandemic has specific implications for auditing firms, with the nature of the audit process needing engagement and direct interaction with the audited entity. Although digital advances continue to influence how audits are conducted and how evidence is gathered, as well as aspects of the reporting process, for many firms the crisis is creating a systemic shock to normal client engagement activities. Mike Suffield, director – professional insights at ACCA says: ‘From increased pressure to complete audit work to issues in getting audit evidence, and very sensitive judgments in areas such as going concern, audit...