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Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context

Author

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  • Feten Arfaoui
  • Ines Kammoun

Abstract

Based on an exploratory study, the paper tries to shed light on the impact of the coronavirus disease 2019 (Covid-19) pandemic on the process of the auditors; work. Specifically, by conducting semi-structured interviews with 17 authorised Tunisian auditors, we explore the effect of the pandemic on five key steps: identification and assessment of the risks of material misstatement; responses to the risk assessment; auditing of accounting estimates; auditor's responsibilities regarding going concern and subsequent events; and the audit report. The results reveal that the pandemic disrupted audit work and that each step in the audit process was affected differently.

Suggested Citation

  • Feten Arfaoui & Ines Kammoun, 2025. "Auditing in times of the coronavirus disease 2019 pandemic: qualitative research in the Tunisian context," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 21(1/2), pages 107-123.
    • Handle: RePEc:ids:ijaape:v:21:y:2025:i:1/2:p:107-123
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