Bridging the Gap

Integrating Forensic Accounting Skillsets for Enhanced Audit Quality in the Post-Pandemic Era

Abstract

In response to recent high-profile accounting scandals, the auditing sector is undergoing a critical review of practices. Despite regulatory changes and technological advancements, doubts persist about auditors' effectiveness in identifying financial statement fraud. This article advocates for a paradigm shift in auditors' skillsets, especially amid challenges posed by remote and hybrid work scenarios.

(Previously published on Sciendo: https://sciendo.com/article/10.2478/jfap-2023-0010, pod licencom CC BY-NC-ND 4.0)