Wirecard - fraud article

https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3652197

A short five question fraud risk quiz

https://www.journalofaccountancy.com/news/2020/dec/quiz-audit-fraud-risk-during-coronavirus-pandemic.html

Critical audit matters

https://www.journalofaccountancy.com/news/2020/dec/best-critical-audit-matter-disclosures-use-entity-specific-info.html

Auditing during a pandemic

https://blog.aicpa.org/2020/12/how-to-audit-during-a-pandemic-you-asked-we-answered.html

Current challenge to the PCAOB standard setting agenda

https://pcaobus.org/news-events/speeches/speech-detail/statement-regarding-the-pcaob-s-revised-research-and-standard-setting-agendas-reducing-credibility-accountability-and-confidence-in-the-financial-reporting-process https://www.pogo.org/analysis/2020/12/remember-enron-it-could-happen-again-on-bidens-watch/

Pandemic and audit fraud risk

https://www.journalofaccountancy.com/news/2020/dec/auditing-fraud-risk-during-coronavirus-pandemic.html