In the international arena, the world experienced the pandemic called COVID -19, causing cross-border closures between countries and cessation of commercial operations, affecting companies, for which the International Accounting Standards Board (IASB) took the necessary measures to issue the guidelines in the presentation of the financial statements against the panorama, the auditors met in this health emergency process challenges in the work in the execution of the assignments in accordance with the International Auditing Standards, to issue the reports. The study addresses the role played by auditors and the challenges of the profession. The research was developed through a study of phenomenology,