Auditors' work in times of COVID-19 outbreak: two questionnaire surveys in Tunisia
by Sana Triki Damak
EuroMed J. of Management (EMJM), Vol. 4, No. 2, 2022

Abstract: COVID-19 has provoked pervasive disruptions to audit work. Auditors have to take social-policy responses to deal with the COVID-19 virus and decisions relative to financial auditing process. This paper explores the impact of COVID-19 on auditors' work. Using an exploratory study, important aspects are investigated: CSR, digitalisation and financial audit process. Data were compiled through two questionnaire surveys sent to Tunisian auditors who are members of OECT. We received a total of 105 responses. The first questionnaire deals with social and digital aspects and the second one detects financial auditing process. Findings may constitute a guideline for auditors in this special context COVID-19 and have the potential to inform researchers in this field and practitioners of this profession about coping strategies for future challenging societal problems.

Online publication date: Thu, 07-Apr-2022

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