Auditor’s Response in Facing Challenges in Implementing Audit During the Covid-19 Pandemic

Proceedings of International Conference on Economics Business and Government Challenges Pub Date : 2022-09-07 DOI:10.33005/ic-ebgc.v1i1.18

Ananti Putri Rahayu, Aria Farah Mita

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Abstract

During the Covid-19 pandemic, auditors need to make adjustments to face the challenges to maintain audit quality. This study is a qualitative research with a single case study conducted at KAP X with semi-structured interviews. This study aims to find out and analyze the auditor's response in dealing with the Covid-19 pandemic and to evaluate the auditor's response to the Covid-19 pandemic situation in maintaining audit quality. The results of this study indicate that KAP X auditors have responded and implemented relevant audit standards that must be considered according to IAPI in the Technical News Flash bulletin (2020). Technology has a big role to play in overcoming the challenges that arise due to the Covid-19 pandemic. Technology is a long-term investment that has no time limit. Thus, in this study, KAP X is suggested to start conducting studies and considerations to have advanced technology to support audit process. Keywords: Audit; Covid-19; Remote Audit; Auditor Responses; Technical News Flash

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在2019冠状病毒病大流行期间，审计师应对实施审计面临的挑战

在2019冠状病毒病大流行期间，审计人员需要做出调整，以应对保持审计质量的挑战。本研究是一项定性研究，在KAP X进行了半结构化访谈的单一案例研究。本研究旨在找出和分析审计师在应对Covid-19大流行时的应对措施，并评估审计师在保持审计质量方面对Covid-19大流行形势的应对措施。本研究的结果表明，KAP X审核员已经响应并实施了相关的审计标准，必须根据技术新闻快报(2020)中的IAPI进行考虑。在克服新冠肺炎大流行带来的挑战方面，技术可以发挥重要作用。技术是一项没有时间限制的长期投资。因此，在本研究中，建议KAP X开始进行研究和考虑，以拥有先进的技术来支持审计过程。关键词:审计;Covid-19;远程审计;审计师的反应;技术快讯

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Proceedings of International Conference on Economics Business and Government Challenges

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