The audit profession plays a key role in the world of finance. Precisely fair, truthful and objective giving of opinions by experts, ie auditors, monitors but also completes the entire business year of the observed entities. Rounding off the business year is manifested under the term audit report. Namely, the audit report is the final product of the audit activity through which the auditors give their opinion on the operations of the observed legal entity or company. In the first quarter of 2020, the world was hit by a pandemic caused by the SARS-Cov-2 virus. The undeniable impact of COVID-19 is also visible in the audit industry. Social distance, which was imposed as an obligatory item of restriction during the pandemic, prevented auditors from visiting clients and performing their activities. What is particularly emphasized in the thesis are the items in the audit report that are considered to be affected by the COVID-19 virus, and they are as follows: indefinite business, highlighting other issues in the audit opinion and the audit opinion itself, and its possible modification. By comparing the results of this research in the observed pre-pandemic years (2018 and 2019) with the pandemic (2020) year, it has been proven that the COVID-19 pandemic affected the observed parameters of the audit report, such as the modification of the audit opinion emphasizing the continuity of operations, and emphasizing other issues in the audit report. The determinants of the frequency of stressing business continuity and the frequency of stressing other issues in the audit report are statistically significant, while the determinant of stressing the frequency of modifying the auditor's opinion is not statistically significant in this research.