| Summary: | Nowadays we are impacted by the coronavirus pandemic on all plans: financially, psyhically and physically.
The paper is about the impact of coronavirus in auditing area whereas many of the digital areas has been put
in place. As many believe that this is it an economical outbreak, the impact of Coronavirus can be the start of
a financial crisis, but this remain to see how much it will last. This period will probably impact audit human
capital, audit procedures, salaries, going concern area and also fees. The consequences can be also positive
if we refer to a part of digitalisation of the human work. This digitalisation will also allow the audit to play
its full role and become a good limiter of management power.
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