COVID-19 Pandemic and the External Audit Profession

Posted: April 11th, 2022

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Purpose:

The purpose of this research is to undertake an explanatory study on the implication of the COVID-19 pandemic on external auditing profession in the United Arab Emirates.

Research Questions:

How firms conduct external auditing during the COVID-19 pandemic in the UAE?

Research Objectives:

1. What is the impact of the COVID-19 pandemic on external audit performance in the UAE?

2. What is the impact of the COVID-19 pandemic on external audit functions in the UAE?

3. What is the impact of the COVID-19 pandemic on external audit skills in the UAE?

Research Hypotheses:

· The first hypothesis (H1) states: There is a negative relationship between the COVID-19 pandemic and external audit performance in the UAE.

· The second hypothesis (H2) states: There is a negative relationship between the COVID-19 pandemic and external audit functions in the UAE.

· The third hypothesis (H3) states: There is a negative relationship between the COVID-19 pandemic and external audit skills in the UAE.

methodology :

•The research adopted the explanatory study
•using the deductive approach
•using the survey instrument for data collection
• purposive sampling was conducted among 40 external auditors from different companies in the UAE.