The study aimed to explore remote auditing in Zimbabwe during the COVID-19 pandemic. It looked at the technological tools, equipment and skills required to conduct remote auditing and the likely risks brought about by these technological tools and equipment. The study also sought to find out how technological tools and equipment enhanced audit performance during COVID-19. The target population of the study was 60 participants, made up of external auditors, internal auditors and trainee auditors. These were selected using purposive, homogenous and snowball non-probability sampling techniques to make up a sample size of 20 participants. Primary data was collected through in-depth interviews, undertaken in person and virtually using the Zoom platform. The collected data was analysed using Thematic Data Analysis and presented in the form of tables, graphs, pie charts and explanations. Although remote auditing was accepted and implemented by most audit firms in Zimbabwe certain areas and industries still required the traditional, in person and on-site audits. Auditor validation of assets required the auditor?s physical control of the assets, which was not possible through use of technological tools and equipment. Despite that drawback, use of technological tools and equipment enhanced the auditor?s performance, as the auditor made use of time saved from travelling to and from the office to thoroughly inspect audit evidence and give opinions within the expected time. The study recommends that for successful and comprehensive remote audits, human resources managers should ensure that both the audit staff and clients are well trained and skilled in the use of technological tools and equipment.

Remote auditing; risk; audit performance