Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context

Feten Arfaoui and Ines Kammoun

International Journal of Accounting, Auditing and Performance Evaluation, 2025, vol. 21, issue 1/2, 107-123

Abstract: Based on an exploratory study, the paper tries to shed light on the impact of the coronavirus disease 2019 (Covid-19) pandemic on the process of the auditors; work. Specifically, by conducting semi-structured interviews with 17 authorised Tunisian auditors, we explore the effect of the pandemic on five key steps: identification and assessment of the risks of material misstatement; responses to the risk assessment; auditing of accounting estimates; auditor's responsibilities regarding going concern and subsequent events; and the audit report. The results reveal that the pandemic disrupted audit work and that each step in the audit process was affected differently.

Keywords: Covid-19; audit work; financial statements; audit planning; audit risk; audit report. (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:107-123

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