Remote work in audit in the private and public sector in the Republic of Serbia

The global pandemic caused by the Covid19 has affected how work is performed and the day-to-day activities of those engaged in the audit profession. The subject of the research is to examine the attitudes of persons involved in the audit profession in the Republic of Serbia on the advantages and disadvantages of working from home, as well as the readiness to permanently for constant work from the office, steady remote work or combined auditing after the abolition of restrictive measures. The paper also examines the commitment and actions of employers for the same questions. The paper's main conclusion is that most auditors choose combined work. Employers from the private sector provide employees with the possibility of collaborative work. In contrast, employers from the public sector immediately after the abolition of measures returned employees in the audit field to continuous workpiece the office without the possibility of remote work