The challenges of remote auditing: an exploratory analysis of auditors in China

Purpose: This study examines the implementation of fully remote auditing to explore the implications on audit evidence collection procedures and the quality thereof, and the impact on audit quality. Design/methodology/approach: A total of 22 in-depth interviews were conducted with professional auditors in China during the COVID-19 pandemic, to ascertain their perceptions of the quality of audit evidence that relied heavily on remote auditing procedures. Findings: The results suggests that remote auditing has led to a decline in the quantity and quality of audit evidence collected, and a subsequent decline in audit quality. The findings also suggest that the notion of audit quality is not fixed, but a flexible concept sitting at different points on a continuum adjusted for the context in which audit evidence is collected. Originality/value: This study represents an early attempt to understand the implications on audit quality from remote auditing, moving research beyond a descriptive analysis of the technology used in remote auditing or its benefits.