Alcedo, Kelvinn U. <br/><br/>
Audit evidence collection during the time of pandemic :  external auditors' perception / 
by Kelvinn U. Alcedo, Alliah Nicole B. Honrada and Ma. Angelica R. Valencia. 
 - Indang, Cavite :  Cavite State University- Main Campus,  2022. 
 - xvii, 73 pages :   illustrations ;  28 cm 
<br/><br/> Thesis (Bachelor of Science in Accountancy) Cavite State University. 
<br/><br/>Includes bibliographical references. 
<br/><br/>College of Economics, Management, and Development Studies (CEMDS)  College of Economics, Management, and Development Studies (CEMDS) 
<br/><br/> ALCEDO, KELVINN U., HONRADA, ALLIAH NICOLE B., and VALENCIA, MA. ANGELICA R. Audit Evidence Collection During the Time of Pandemic: External Auditors' Perception. Undergraduate Thesis. Bachelor of Science in Accountancy. Cavite State University, Indang, Cavite. August 2022. Adviser: Dr. Dolores L. Aguilar. <br/>This study was conducted to describe the perception of external auditors from big four auditing firms in the Philippines such as SGV & Co., Deloitte, PWC, and KPMG regarding the collection of audit evidence during the COVID-19 pandemic. Specifically, the study intended to: (1) determine participant's profile; (2) determine the external auditors' perception on the challenges in audit evidence collection procedures brought by the pandemic in terms of: (a) sufficiency and (b) reliability of audit evidence; (c) management's cooperation in providing audit evidence; (d) obtaining audit evidence from third-party sources and; (e) reliance on technology to obtain audit evidence; and (3) identify alternatives in obtaining physical forms of evidence during the pandemic. Descriptive research design and quantitative data were used in the study. <br/>Primary data were collected and statistically analyzed with the use of statistical tools such as frequency and percentage for participant's profile and alternatives used in obtaining audit evidence and five-point Likert scale and mean for ungrouped data for external auditors' perception on the challenges in audit evidence collection procedures brought by the pandemic. The findings of the study revealed that external auditors perceived that they obtained sufficient and reliable audit evidence even during the pandemic. Client management has been cooperative in providing audit evidence and external auditors often collect audit evidence from third-party sources to check audit evidence gathered from clients. External auditors also relied on technology to obtain audit evidence to meet the needs and changes that the pandemic imposed. The study uncovered external auditors' experiences in audit evidence collection during the pandemic. Furthermore, the study has given external auditors the opportunity to assess their perception of their work as the field is now being transitioned to the new normal. 
<br/><br/><label>Subjects--Topical Terms: </label><br/>Auditing--Internal control<br/>Auditing--Evidence, Collection of
<br/><br/><label>Dewey Class. No.: </label>657  / Al1 2022