Purpose This study aims to identify and examine the relevance of implementing remote work by small and medium-sized enterprise (SME) business operators during the post-COVID-19 era in developing nations. Design/methodology/approach The study utilised a qualitative methodology, conducting...

In accordance with ISA 240, it is the responsibility of external auditors to obtain reasonable assurance that financial statements are free from material misstatement, whether caused by fraud or error. Recently, the auditing profession in Malaysia has been significantly challenged by the...