In the context of a pandemic, when conducting an audit of financial statements, the auditor has an increased responsibility to obtain sufficient and reliable audit evidence to express an adequate opinion. First of all, this is related to such issues as: the principle of going concern,subsequent events, accounting estimates. It should be noted that in the case of a pandemic, the auditor does not always have unrestricted access to documents, information, and client personnel. In such circumstances, it is most important for the auditor to make the correct decisions regarding additional audit procedures in order to obtain sufficient and reliable audit evidence.