The World Health Organisation declared COVID-19 as a global pandemic on 11th March 2020. In an attempt to prevent the spread of COVID19, many countries, including Mauritius, have implemented lockdown. Consequently, audit firms have been forced to move their operations and interactions online and undertake the challenge of remote working while focusing on the quality of the auditor's report.

The unprecedented circumstance of the COVID-19 crisis has presented the auditing profession with uncertainties and challenging risks. Auditors should ensure to maintain quality in the audit report during the pandemic.

Audit report gives credibility to the financial statement (SAS 100) and it must be relevant and reliable.

The audit of a firm should be in accordance with ISAs to provide consistency in the audit report.

Discuss the extent remote working has impacted on the quality of audit report in terms of:

(a) Interpreting or applying requirement of GAAP