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e-ISSN 3093-3994
ISSN 0866-7756
DOI: 10.62831
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Issue: Số 10 - Tháng 5 - 2024 Kế toán - Kiểm toán

An overview of the covid-19 pandemic’s impacts on the quality of financial statements and audits

Published: July 28, 2026

Abstract

This paper presented an overview of studies on the impact of the COVID-19 pandemic on the quality of financial statements and audits. This paper is expected to provide a clearer view of the COVID-19 pandemic’s impacts on business activities, financial situations, and cash flows.
Keywords
covid-19 financial statements audit

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