Investigating the effects of the Covid-19 pandemic on the auditing profession

Document Type : Original Article

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Assistant Professor, Department of Accounting, University of Sistan and Baluchistan, Zahedan, Iran

Abstract

Introduction: The Covid-19 pandemic has changed many organizations and professions; In this regard, the aim of this study is to investigate the effects of this disease on the auditing profession. Research method: The research method is an exploratory survey. All auditors who were engaged in auditing in the country in 2019 constitute the statistical population of the research. In order to test the hypotheses of the research, "one-sample t-test" was used. Findings: The research findings indicate that the covid-19 pandemic affects the identification and assessment of risks caused by significant distortions and the auditors' response to the assessed risks, the acquisition of audit evidence, the auditors' assessment of the appropriateness of the assumption of going concern, The content of the auditor's report, the timeliness of the report and the quality of the audit in general have had an important impact. According to the respondents, the greatest effect is related to the timeliness of the auditor's report and the least effect is related to the content of his report. Conclusion: Covid-19 has been able to leave significant effects on the auditing profession. Therefore, auditors must adapt to these conditions. In this situation, they can use tools that provide communication between the auditors and the units under consideration in remote working conditions.

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