The Impact of Covid-19 on The Execution of Audits in Malaysia
Muhammad Iqmal Hisham Kamaruddin,
Mustafa Mohd Hanefah
Abstract:Research aim: This study aims to investigate the impact of the Covid-19 pandemic on the execution of audits in Malaysia. This study also will examine the readiness of Malaysian auditors to work from home (WFH). Design/ Methodology/ Approach: A questionnaire survey was employed with 171 Malaysian external auditors participating. Research finding: This study found that all three audit areas – audit planning and fieldwork, group audit engagement and auditors' reports – were highly impacted due to Covid-19. As for… Show more
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