Not-for-profit auditors face new challenges amid pandemic

use this article:https://www.journalofaccountancy.com/news/2021/jan/not-for-profit-auditing-new-challenges-amid-coronavirus-pandemic.html
use this methodology:
1.Provide a summary of the case or the article. 2.A.“Problem” or “Opportunity” Statement (aka. the Critical Issue). Provide a single statement of the critical issue present in the case or article. If several issues are apparent, identify them in priority order. Generally, several problems are all symptoms of one overriding problem. Try to abstract up to the overriding problem after the symptoms are known. i.i.e. “The critical issue is…” B. Critical Factors. If applicable List (using bullet points) the key factors that give evidence that there is a problem or opportunity condition. Identify them in priority order. Explain why they are relevant. ii.Critical Factor #1 iii.Critical Factcixor #2 iv.Critical Factor #3