The challenges of remote auditing: an exploratory analysis of auditors in China
通过对22位中国审计师的深度访谈，研究发现远程审计导致审计证据的数量和质量下降，进而影响审计质量，且审计质量是一个随证据收集情境变化的灵活概念。
Purpose This study examines the implementation of fully remote auditing to explore the implications on audit evidence collection procedures and the quality thereof, and the impact on audit quality. Design/methodology/approach A total of 22 in-depth interviews were conducted with professional auditors in China during the COVID-19 pandemic, to ascertain their perceptions of the quality of audit evidence that relied heavily on remote auditing procedures. Findings The results suggests that remote auditing has led to a decline in the quantity and quality of audit evidence collected, and a subsequent decline in audit quality. The findings also suggest that the notion of audit quality is not fixed, but a flexible concept sitting at different points on a continuum adjusted for the context in which audit evidence is collected. Originality/value This study represents an early attempt to understand the implications on audit quality from remote auditing, moving research beyond a descriptive analysis of the technology used in remote auditing or its benefits.