PROVOCĂRI ȘI SOLUȚII PRIVIND CALITATEA ȘI SUPRAVEGHEREA AUDITULUI PE PERIOADA PANDEMIEI DE COVID-19
CHALLENGES AND SOLUTIONS REGARDING THE QUALITY AND SUPERVISION OF AUDIT DURING THE COVID-19 PANDEMIC

Summary/Abstract: This article addresses the issues faced by auditors, audit firms, and the business environment in the country and abroad, during the Covid-19 pandemic crisis, such as remote work and the issue of communication. At the same time, the author describes the solutions offered by the institutions of different states to overcome this crisis. The problems of the audit and control activity of the banking institutions were addressed, as well as the implementation of some software that would allow performing audit remotely. Solutions for facilitating the lending of entities during this period have also been described. Separately, the issue of contractual relations during the pandemic period was addressed. Using different research methods and analyzing the opinions of different auditors and economists, the author was able to present his own conclusions and recommendations in order to overcome this crisis by both audit firms and state institutions.

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