The COVID-19 pandemic and remote audit: Some considerations
Published: July 31, 2026
Abstract
The COVID-19 pandemic has had complicated developments in the world in general and in Vietnam in particular, creating unprecedented obstacles to businesses. In response to the Covid-19 pandemic, audit firms are forced to change from traditional audits to remote audits. By using the desk research method, this study introduce the remote audit and some notes on conducting a remote audit including stages of audit planning, audit testing and audit compilation engagement. Based on the study’s findings, some recommendations for goverment agencies, trade associations and audit firms are made to facilitate the implementation of remote audit in Vietnam
Keywords
remote auditCovid-19auditaudit firm
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