Auditors’ Perspective of Audit Quality during the COVID-19 Pandemic: Evidence from the United Arab Emirates

During the coronavirus disease 2019 (COVID-19) pandemic, external auditors have faced unforeseen logistical challenges as they had to audit financial statements remotely. Definitively, new circumstances various impacts on quality. This study explores effect of social distancing owing COVID-19 outbreak quality audits in United Arab Emirates. To this end, we conducted 11 semi-structured interviews with partners and directors from BIG 4 firms. The findings content analysis these show that during different maintaining audits. Indeed, lockdown imposed by pandemic has largely affected materiality risk assessments, procedures collection evidence, auditors’ performance efficiency efforts. It also increased cyber risk. These conclusions stress importance investing blockchain artificial intelligence resolve similar future. Blockchain technology would, fact, be an ultimate solution it permits enhancing adaptability communication between auditee firms, which can turn promote reporting audit.