Is there impact of COVID-19 on going concern assessment? Does remote work have an impact on the work of the external audit ? Can the auditor obtain sufficient and appropriate audit evidence during the Covid crisis ?

The impact of the Corona virus on the external audit of companies in the Kingdom of Saudi Arabia

Is there impact of COVID-19 on going concern assessment?
Does remote work have an impact on the work of the external audit ?
Can the auditor obtain sufficient and appropriate audit evidence during the Covid crisis ?
Does the COVID-19 impact on the report of external auditors ?