The influence of self-efficacy and remote auditing on auditor performance in the Post-COVID Era

Objective: The COVID-19 pandemic has created new challenges for auditors. These challenges raise interesting questions about auditors’ ability to obtain audit evidence, even in the post-COVID-19 era. The aim of the study is to examine the impact of self-efficacy and remote audit skill on auditors’ performance and the moderating role of Computer assisted auditing techniques in this regard.

Method: The research method is library to collect theoretical foundations and survey to collect research data. The standard questionnaire of Baatwah et al. (2023) and Al Natour et al. (2023) was used. The statistical population of the research is all auditors working in audit firms that are members of the Iranian Society of Certified Public Accountants during the year 2024. The statistical sample, based on the available sampling method, includes 390 auditors who are members of the society. Structural equation modeling was used to analyze the data using Smart Pls software.

Findings: The results show that self-efficacy and remote auditing skills have a positive and significant effect on auditor performance. Remote auditing mediates the relationship between self-efficacy and auditor performance. Also, computer assisted auditing techniques do not have a moderating role in the relationship between self-efficacy and remote auditing on auditor performance.

Conclusion: The results of this study provide practical insights for the auditing profession regarding managers’ attention to auditors’ personality capabilities and the use of remote auditing skills to improve auditors’ performance. In particular, it allows policymakers and audit profession managers to make informed and relevant decisions about the adoption ofremoteauditing.