The Impact of Covid-19 on The Execution of Audits in Malaysia

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Muhammad Iqmal Hisham Kamaruddin
Mustafa Mohd Hanefah


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 readiness to WFH, results show that Malaysian auditors are not ready to implement the approach. Conversely, Malaysian audit firms were ready to implement WFH.
Theoretical contribution/ Originality: This study is among the few identifying the impact of Covid-19 on the execution of audits. It also contributes by identifying auditors’ and audit firms’ readiness to implement a WFH approach.
Practitioner/ Policy implication: This study will benefit audit firms especially in implementing a WFH approach.


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