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The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective

Author

Listed:
  • Mohammed Riaz Azam
  • Sonia Singh
  • Liteshni Devi
  • Krishan Dayal
  • Nagma Naicker

Abstract

This paper aims to highlight the impact of COVID-19 on professional scepticism during audit engagements in Fiji. Using a phenomenological research design and social theory as the study's theoretical foundation, we examine the views of a sample of Fijian auditors. We found that the pandemic has caused a shift in audit work patterns, with a greater emphasis on the use of technology. Additionally, in the remote audit environment, auditors exercise a high level of professional scepticism in audit risk areas. This study attempts to contribute to the limited literature on the impact of COVID-19 on professional scepticism, particularly from the viewpoint of developing nations, while also providing a good initial impression of how Fijian auditors perceive this impact during audit engagement.

Suggested Citation

  • Mohammed Riaz Azam & Sonia Singh & Liteshni Devi & Krishan Dayal & Nagma Naicker, 2025. "The impact of COVID-19 on professional scepticism during audit engagement in Fiji: a social theory perspective," International Journal of Critical Accounting, Inderscience Enterprises Ltd, vol. 14(3), pages 247-265.
    • Handle: RePEc:ids:ijcrac:v:14:y:2025:i:3:p:247-265
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