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Title: External audit quality in a disruptive environment : challenging the current pandemic
Authors: Hariz, Bassem
Saad, Sarkis
Advisors: Khoury, Diala
Keywords: Internal control environment, Going-concern assessments, Risk assessment, Re-evaluation of assets, Materiality thresholds, Fraud risk, Revenue recognition, Debt covenants
Subjects: Auditing
Auditing--Quality control
Auditing, External
Auditing--Case studies
University of Balamand--Dissertations
Dissertations, Academic
Issue Date: 2022
This study explores how Covid-19 may affect audit quality and if remote auditing was used effectively. This paper uses qualitative data obtained through open-ended interviews with external auditors within Big 4, Big 10, and local firm to explore possible impacts on key aspects for audit quality. These include Internal control environment, Going-concern assessments, Risk assessment, Materiality thresholds, Fraud risk, Revenue recognition, and Re-evaluation of assets and debt covenants. The results in this study can be considered as indicators for future academics who want to understand how the Covid-19 pandemic influenced audit quality beyond the pandemic as it is critical for the audit community to track the pandemic's ramifications.
Includes bibliographical references (p. 47-49)
Rights: This object is protected by copyright, and is made available here for research and educational purposes. Permission to reuse, publish, or reproduce the object beyond the personal and educational use exceptions must be obtained from the copyright holder
Ezproxy URL: Link to full text
Type: Project
Appears in Collections:UOB Theses and Projects

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