Transforming and Orientating the Future of Audit: Issues and Challenges of Audit Quality in Tunisia

Feten Arfaoui; Yosr Hrichi

Автор(и)

Feten Arfaoui University of Tunis https://orcid.org/0000-0001-7649-8560
Yosr Hrichi University of Carthage https://orcid.org/0000-0002-1202-7994

Ключові слова

audit quality, challenges, financial and health crises, Tunisia

Анотація

In a constantly changing environment, marked by numerous economic scandals and, more recently, the COVID-19 health crisis, financial auditing has become a crucial opportunity for companies facing unresolved issues. Financial auditors have also encountered significant challenges, confronting unprecedented situations that have required a reassessment of key audit considerations. Based on semi-structured interviews conducted with 12 certified Tunisian auditors, this paper seeks to highlight the emerging issues and challenges facing of the auditing profession. This research aims to identify and propose innovative approach capable of transforming and shaping the future of auditing in Tunisia.

Посилання

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