Data on selfـــefficacy and its sources during the COVID-19 crisis: A Saudi auditor's perspective.

Background: Auditors during COVID-19 experienced an unprecedented situation, in which normal audit activities were difficult to conduct. Moreover, COVID-19 forced auditors to introduce a new audit approach, "remote auditing," which was not common in most audit firms and required the adoption of more advanced technologies. Overall, auditors during the COVID-19 pandemic needed both cognitive and technical factors to deliver high-quality audits.

Dataset for understanding the effort and performance of external auditors during the COVID-19 crisis: A remote audit analysis.

The onset of the COVID-19 pandemic at the end of 2019 has dramatically changed the life of both individuals and corporate businesses. Besides the health fears of the pandemic, there are sizable challenges for some jobs that habitually deliver their services face-to-face, disrupting the quality of service. In particular, external auditors, the most critical and reliable accreditors of financial reports, are in an unprecedented situation to conduct audit works and collect sufficient and appropriate audit evidence.