In many cases in Ukraine, offices of both clients and their auditors will be closed and obtaining sufficient appropriate audit evidence will be challenging at best, impossible at worst. In the case of Russia and Belarus, business may be continuing, but under sanctions and other restrictions that cause different impacts on auditing.

Despite the difficult circumstances, auditors must continue to perform ISA-compliant audits but obviously need to consider how the war might impact their approach. The areas set out below provide some examples of areas the auditor may need to pay particular attention to.

Useful guidance can be found within Navigate Audit and on the ICAEW Ukraine hub.