Westhausen, Hans-Ulrich - In: Economic review : journal of economics & business 20 (2022) 2, pp. 79-95
also changed the audit risk. This paper attempts to address this question using the Audit Risk Model (ARM) and a survey of … audit experts to operationalize a comparison of audit risk before and after COVID-19. The results suggest that the pandemic … has significantly changed the audit environment and, moreover, is expected to increase audit risk. As a result, Internal …