Guest editorial: The COVID-19 pandemic: a catalyst for digital transformation.

The paper " I Lessons from leveraging technology in auditing during Covid-19: an emerging economy perspective i " by [23] examines the challenges posed by Covid-19 restrictions for audit processes in India. Emerging Technologies were used by the auditing profession to respond to imposed disruption of established audit process and practices to ensure data accuracy and transparency and enhanced audit quality. Another paper titled " I Key audit risks and audit procedures during the initial year of the COVID-19 pandemic: an analysis of audit reports 2019-2020 i " by [14] attempts to examine audit procedure disclosures on key audit risks, prior to and during the initial year of the outbreak. Auditor position is the most factor that significantly influenced the recognition of KAMs compared to other audit matters in the new audit report resulting in higher audit quality and enhancing users' confidence in both the audit and the financial reporting processes. [Extracted from the article]