Semnan University International Journal of Nonlinear Analysis and Applications 2008-6822 16 3 2025 03 01 The effect of the Coronavirus on the auditing profession 205 217 8887 10.22075/ijnaa.2023.31587.4675 EN Mehrnaz Ghasemi Toudeshkchouei Department Of Accounting, Qeshm Branch, Islamic Azad University, Qeshm, Iran Hamid Rostami Jaaz Department of Accounting and Finance, Faculty of Humanities, Bandar Abbas Branch, Islamic Azad University, Bandar Abbas, Iran Mohammadhamed Khanmohammadi Department of Accounting, Damavand Branch, Islamic Azad University, Damavand, Iran Khosro Moradi Shahdadi Department of Accounting and Finance, Faculty of Humanities, Qeshm, Branch, Islamic Azad University, Qeshm, Iran Journal Article 2023 07 24 This study investigates the effect of the Coronavirus on the auditing profession to find out to what extent the Coronavirus affect the audit fees, continuity of activity, audit quality, human capital, salaries, and wages of employees in audit institutions. This research is applied in terms of the purpose and is a descriptive survey concerning the method. The statistical population includes all Iranian audit institutions’ partners, supervisors, and managers. A total of 222 questionnaires were completed and analyzed. The random sampling method is employed. The PLS tests were used to investigate the effect of independent variables on the dependent variable. The research hypotheses were tested, and the results indicated that the Coronavirus affects audit fees, continuity of activity, audit quality, human capital, salaries, and the salaries of auditing institutions’ employees. In addition, the results indicate the extent to which the Coronavirus affects the auditing profession. https://ijnaa.semnan.ac.ir/article_8887_7ef747ecf380c4db6ae92e0e157ac3eb.pdf