We wish to express our sincere thanks to CA. Atul Kumar Gupta, Honourable President, ICAI and CA. Nihar Niranjan Jambusaria, Honourable Vice-President, ICAI for providing us the opportunity to develop this Auditing Guidance on “Physical Inventory Veriication– Key Audit Considerations amid COVID-19” for the beneit of the members.

This Guidance has been prepared by AASB Secretariat with the help of CA. Deepa Agarwal, New Delhi. We are grateful to her for sparing time out of her pressing preoccupations. We also express our gratitude to all the Board members for their valuable suggestions in
inalizing this Guidance.

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