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

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.