Title: The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective

Authors: Mohammed Riaz Azam; Sonia Singh; Liteshni Devi; Krishan Dayal; Nagma Naicker

Addresses: Department of Accounting and Finance, The University of Fiji, Saweni, Lautoka, Fiji ' Department of Accounting and Finance, The University of Fiji, Saweni, Lautoka, Fiji ' Department of Accounting and Finance, The University of Fiji, Saweni, Lautoka, Fiji ' Department of Accounting and Finance, The University of Fiji, Saweni, Lautoka, Fiji ' Department of Accounting and Finance, The University of Fiji, Saweni, Lautoka, Fiji

Abstract: This paper aims to highlight the impact of COVID-19 on professional scepticism during audit engagements in Fiji. Using a phenomenological research design and social theory as the study's theoretical foundation, we examine the views of a sample of Fijian auditors. We found that the pandemic has caused a shift in audit work patterns, with a greater emphasis on the use of technology. Additionally, in the remote audit environment, auditors exercise a high level of professional scepticism in audit risk areas. This study attempts to contribute to the limited literature on the impact of COVID-19 on professional scepticism, particularly from the viewpoint of developing nations, while also providing a good initial impression of how Fijian auditors perceive this impact during audit engagement.

Keywords: COVID-19; auditor; professional scepticism; remote; virtual; uncertainty; audit opinion; evidence; procedures; audit quality; misstatement; audit risk; stakeholders; engagement; Fiji.

DOI: 10.1504/IJCA.2025.146433

International Journal of Critical Accounting, 2025 Vol.14 No.3, pp.247 - 265

Received: 09 Aug 2024
Accepted: 03 Mar 2025
Published online: 29 May 2025 *

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