AUDIT QUALITY ASSESSMENT OF EXTERNAL AUDITORS OF AUDITING FIRMS IN GENERAL SANTOS CITY: PANDEMIC ERA

The conceptual framework of the study used Descriptive Correlational Design as the fundamental statistical tool to analyze the relationship among the construction of the variables covered in the study. The dependent variable is the impact on audit quality and its influence and the independent variable is the COVID-19 restrictions on audit. The method used in the study is descriptive-correlation. As to the following data, non- probability sampling specifically convenience sampling was used to select participants with 12 respondents which are the external auditors and owners of the 12 auditing firms in General Santos City. The statistical tools used are frequency and percentage, weighted mean, and Pearson r. The findings of the study shows that there is no significant relationship between the impact of COVID-19 restrictions and influence to audit quality in General Santos City. Therefore, the null hypothesis is accepted.