The effect of the Coronavirus on the auditing profession

This study investigates the effect of the Coronavirus on the auditing profession to find out to what extent the Coronavirus affect the audit fees, continuity of activity, audit quality, human capital, salaries, and wages of employees in audit institutions. This research is applied in terms of the purpose and is a descriptive survey concerning the method. The statistical population includes all Iranian audit institutions’ partners, supervisors, and managers. A total of ۲۲۲ questionnaires were completed and analyzed. The random sampling method is employed. The PLS tests were used to investigate the effect of independent variables on the dependent variable. The research hypotheses were tested, and the results indicated that the Coronavirus affects audit fees, continuity of activity, audit quality, human capital, salaries, and the salaries of auditing institutions’ employees. In addition, the results indicate the extent to which the Coronavirus affects the auditing profession.

کلیدواژه ها:

Coronavirus ، Audit quality ، Audit fee ، Human capital ، continuity of activity