IDENTIFYING FACTORS AFFECTING AUDIT QUALITY IN THE CONTEXT OF COVID-19 PANDEMIC IN VIETNAM: THEORETICAL MODEL STUDY

Abstract

This study aims to develop a theoretical model of factors affecting audit quality in the context of the Covid-19 pandemic. By qualitative research method, based on the study of relevant scientific works. The article examines the potential impact of the Covid-19 pandemic on 5 aspects related to audit quality, such as: (i) audit fee assessment; (ii) continuous operational capability assessment; (iii) audit evidence; (iv) audit human capital; and (v) audit personnel salaries. Thereby, the author proposes models and hypotheses for experimental studies. At the same time, the study elicits experience and implications for auditors and audit firms to manage the quality of audits during crises and possible pandemics in the future.