THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT
Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the audit activity. The COVID-19 pandemic had a si...
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| Format: | Article |
| Language: | English |
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Technical University of Moldova
2022-12-01
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| Series: | Journal of Social Sciences |
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| Online Access: | https://jss.utm.md/wp-content/uploads/sites/21/2023/01/10.52326-jss.utm_.2022.5-4.02.pdf |
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| author | ȘOIMU, Sergiu |
| author_facet | ȘOIMU, Sergiu |
| author_sort | ȘOIMU, Sergiu |
| collection | DOAJ |
| description | Noticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the audit activity. The COVID-19 pandemic had a significant impact on all aspects of life, but also on the audit activity. This situation, required the auditors to review the audit process, and the resulting economic risks led to an increase in the auditor's attention to obtaining reasonable assurance as to the continuity of his client's business by providing sufficient adequate audit evidence. This is the reason why it is necessary that the auditor respect every time the ethical standards, decreasing in this way the audit risks and protect the image of audited entity. This scientific work seeks to investigate the impact of the COVID-19 pandemic on maintaining ethics in auditing. In this case, an online questionnaire covering the aspects of professional ethics was disseminated among the Moldovan auditors. The obtained answers show the fidelity of the auditors towards the principles of professional ethics in auditing and in unforeseen circumstances. |
| format | Article |
| id | doaj-art-97fc3ea4875247d385d27dffd833f465 |
| institution | OA Journals |
| issn | 2587-3490 2587-3504 |
| language | English |
| publishDate | 2022-12-01 |
| publisher | Technical University of Moldova |
| record_format | Article |
| series | Journal of Social Sciences |
| spelling | doaj-art-97fc3ea4875247d385d27dffd833f4652025-08-20T02:12:38ZengTechnical University of MoldovaJournal of Social Sciences2587-34902587-35042022-12-0154148162https://doi.org/10.52326/jss.utm.2022.5(4).02THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDITȘOIMU, Sergiu0https://orcid.org/0000-0002-5484-6883Academy of Economic Studies of MoldovaNoticing the growing interest of the auditing profession in providing services to the users at the highest level of performance, it has appeared an increasingly stringent need for ethical standards, which purpose is to promote the ethics culture in the audit activity. The COVID-19 pandemic had a significant impact on all aspects of life, but also on the audit activity. This situation, required the auditors to review the audit process, and the resulting economic risks led to an increase in the auditor's attention to obtaining reasonable assurance as to the continuity of his client's business by providing sufficient adequate audit evidence. This is the reason why it is necessary that the auditor respect every time the ethical standards, decreasing in this way the audit risks and protect the image of audited entity. This scientific work seeks to investigate the impact of the COVID-19 pandemic on maintaining ethics in auditing. In this case, an online questionnaire covering the aspects of professional ethics was disseminated among the Moldovan auditors. The obtained answers show the fidelity of the auditors towards the principles of professional ethics in auditing and in unforeseen circumstances.https://jss.utm.md/wp-content/uploads/sites/21/2023/01/10.52326-jss.utm_.2022.5-4.02.pdfauditorprofessional ethicsintegrityobjectivenessaudit riskcovid-19 |
| spellingShingle | ȘOIMU, Sergiu THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT Journal of Social Sciences auditor professional ethics integrity objectiveness audit risk covid-19 |
| title | THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT |
| title_full | THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT |
| title_fullStr | THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT |
| title_full_unstemmed | THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT |
| title_short | THE IMPACT OF PANDEMIC RESTRICTIONS ON MAINTAINING LOYALTY TO THE PRINCIPLES OF PROFESSIONAL ETHIC IN AUDIT |
| title_sort | impact of pandemic restrictions on maintaining loyalty to the principles of professional ethic in audit |
| topic | auditor professional ethics integrity objectiveness audit risk covid-19 |
| url | https://jss.utm.md/wp-content/uploads/sites/21/2023/01/10.52326-jss.utm_.2022.5-4.02.pdf |
| work_keys_str_mv | AT soimusergiu theimpactofpandemicrestrictionsonmaintainingloyaltytotheprinciplesofprofessionalethicinaudit AT soimusergiu impactofpandemicrestrictionsonmaintainingloyaltytotheprinciplesofprofessionalethicinaudit |