Document Type

Thesis

First Faculty Advisor

Charles Cullinan

Second Faculty Advisor

Xiaochuan Zheng

Comments

This thesis discusses the factors of the auditing profession that were impacted to help future auditors understand the challenges faced within this industry.

Keywords

COVID-19; financial statements; auditing; material misstatement

Publisher

Bryant University

Rights Management

CC - BY - NC - ND

Abstract

The COVID-19 pandemic created several challenges in financial reporting and had a major impact on financial statements. The objective of this thesis is to discuss how financial statements were impacted from an auditing perspective. The goal is to analyze how covid affected the likelihood of misstatement and auditor going concern opinions and understand the challenges that were faced among auditors. By understanding these challenges and how these different areas impacted financial statements, auditors will know how to adjust their processes and become more familiar with these challenges for the future. Overall, the pandemic has caused several negative impacts, and this is consistent when looking at it from a financial and auditing perspective. Identifying how these different topics have changed since the pandemic can help ensure a proper audit has been conducted. This thesis analyzes pre, during, and post pandemic to identify several factors and industries that were severely impacted from the pandemic.

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Accounting Commons

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