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

Mohammed Riaz Azam, Sonia Singh, Liteshni Devi, Krishan Dayal and Nagma Naicker

International Journal of Critical Accounting, 2025, vol. 14, issue 3, 247-265

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. (search for similar items in EconPapers)
Date: 2025
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