ABSTRACT
In the midst of the COVID-19 pandemic, the standardized management of relief funds and supplies requires audit departments to conduct the special audit and issue audit reports to the public. However, in the context of emergencies, the special audit for COVID-19 is affected by a variety of complex factors, and it is necessary to further identify the factors that affect the quality of the special audit for COVID-19 and clarify the internal logical relationship. Taking the special audit for COVID-19 as the research object, the influencing factors of the special audit quality were identified and extracted through text coding, and the DEMATEL-ISM method of complex factor analysis was used to explain the attributes of factors, sort out the relationship of factors, and divide the hierarchical structure Combined with the results, the improvement direction of the special audit quality for epidemic prevention and control is discussed. © 2022 ACM.