A Study of the Impact of Remote Work on Audit Quality
Year: 2025
Type: report
Abstract: As COVID-19 has significantly increased the number of auditions that are conducted remotely, the profession is facing challenges in how this impacts audit quality. This paper explores the administrative, political and economic aspects of remote auditing, including the results of recent empirical research that examines the impact of remote working on auditor communication, oversight, regulatory compliance and costs. The discussion also explores the success and failure of the ‘profession’ in documenting the effects of remote work – benefits of digital transformation, efficiency and the drawbacks of vis-à-vis communication, document access and quality control. From this analysis, the paper provides some recommendations for the improvement of remote audit practice, such as investing in advanced audit technology, improved remote collaboration, reinforcement of cybersecurity and data-privacy protection, a hybrid working model, and enhanced remote training models. The results indicate that although remote working poses important threats to audit quality, these threats can be addressed by targeted technology and organizational investments.
Author: Owusu Ansah, Junior
Institution: New Mexico Highlands University
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7213998675