SOME ASPECTS ABOUT AUDIT DIGITALISATION AND IMPACT OF COVID-19 PANDEMIC

Lascau Andrada
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Lascau Andrada: WEST UNIVERSITY OF TIMISOARA, FACULTY OF ECONOMICS AND BUSINESS ADMINISTRATION

Annals - Economy Series, 2021, vol. 1, 163-167

Abstract: Nowadays we are impacted bythe coronavirus pandemic on all plans: financially, psyhically and physically. The paper is about the impact of coronavirus in auditing area whereas many of the digital areas has been put in place. As many believe that this is it an economical outbreak, the impact of Coronavirus can be the start of a financial crisis, but this remain to see how much it will last. This period will probably impact audit human capital, audit procedures, salaries, going concern area and also fees. The consequences can be also positive if we refer to a part of digitalisation of the human work. This digitalisation will also allow the audit to play its full role and become a good limiter of management power.

Keywords: Audit Quality; Social Distancing; COVID-19; Digitalisation (search for similar items in EconPapers)
Date: 2021
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