The Impact of the Respiratory Virus pandemic Crisis on Audit Quality
Research/Original Article (دارای رتبه معتبر)
The current emerging respiratory virus outbreak and its epidemic effects are severely affecting the global economy and will be one of the most challenging challenges for auditors and business owners in the years to come. The main purpose of this study was to investigate the effect of an epidemic of a respiratory virus with continuous ductility and high infectivity and lethality called Covid-19 on audit quality from the perspective of auditors who are members of the Iranian Association of Certified Public Accountants. In this research, a quantitative method has been used by surveying the questionnaire. Auditors were asked to comment on the quality of the audit by answering questions on a five-point Likert scale. Out of 236 auditing institutes ranked A to D of the Iranian Association of Certified Public Accountants, questionnaires were sent to 185 institutes and 146 usable answers were received. Our study examined some important outcomes and concepts that, according to auditors, have had a significant impact on audit quality, mainly due to the current epidemic of respiratory disease. Digital is recommended to reduce the negative effects of this crisis.