Nesrine Akrimi
The main objective of this study is to examine the impact of the Coronavirus pandemic on the audit quality from the perspective of Saudi auditors. The research employed a quantitative methodology through a questionnaire survey. Auditors were asked to state their agreement to statements related to audit quality on a five-point Likert scale. Out of 200 questionnaires distributed. 89 usable responses were received. Our study researched some important results mainly that the Coronavirus pandemic has had a significant impact on audit quality according to the opinions of Saudi auditors.