Analisis Kualitas Audit Akibat Kebijakan PPKM saat Pandemi Covid-19

IF 3.9 Q1 BUSINESS, FINANCE

Journal of Applied Accounting Research Pub Date : 2023-05-11 DOI:10.52158/jaa.v1i2.453

Zainur Rifai

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Abstract

Implementation of audit practices on financial reports by auditors, aims to assess compliance and adherence of entities to regulations, that is financial accounting standards in their preparation. The policy of Community Activities Restrictions Enforcement (CARE) due to the covid-19, limiting the implementation of audits so that they cannot run normally and are carried out by remote auditing. This limitation resulted in the public doubting the quality of the audit on the reliability of the financial statements. With this issue in mind, research was conducted to find out how audit quality was when CARE was implemented during the pandemic. This research was carried out using the method of literature study or literature review, by examining or critically reviewing knowledge, ideas, or findings obtained from within an academically oriented body of literature and formulating theoretical and methodological contributions for certain topics. From the research that has been done, the existence of CARE (Community Activities Restrictions Enforcement) reduces the quality of audits of financial reports. Keywords: audit quality, remote audit, covid-19.

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审计质量分析了Covid-19大流行期间PPKM政策的影响

审计员对财务报告实施审计做法的目的是评估实体对条例的遵守和遵守情况，即编制中的财务会计标准。由于covid-19，社区活动限制执行(CARE)政策限制了审计的实施，使其无法正常运行，并通过远程审计进行。这一限制导致公众对财务报表可靠性审计的质量产生怀疑。考虑到这一问题，进行了研究，以查明在大流行期间实施援外援助时审计质量如何。本研究采用文献研究或文献综述的方法，通过检查或批判性地回顾从学术导向的文献中获得的知识、思想或发现，并为某些主题制定理论和方法贡献。从已经完成的研究来看，CARE(社区活动限制执行)的存在降低了财务报告审计的质量。关键词:审计质量，远程审计，covid-19

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来源期刊

Journal of Applied Accounting Research BUSINESS, FINANCE-

CiteScore

6.00

自引率

13.30%

发文量

期刊介绍： The Journal of Applied Accounting Research provides a forum for the publication of high quality manuscripts concerning issues relevant to the practice of accounting in a wide variety of contexts. The journal seeks to promote a research agenda that allows academics and practitioners to work together to provide sustainable outcomes in a practice setting. The journal is keen to encourage academic research articles which develop a forum for the discussion of real, practical problems and provide the expertise to allow solutions to these problems to be formed, while also contributing to our theoretical understanding of such issues.