Audit Quality During The Covid-19 Pandemic

Widyadhana, Hansel and Feliana, Yie Ke (2023) Audit Quality During The Covid-19 Pandemic. Jurnal Ekonomi, 12 (04). pp. 425-437. ISSN 2301-6280; E-ISSN 2721-9879

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Abstract

The COVID-19 pandemic has clearly become a challenge for all sectors to undergo a new normal, including auditors. KAP has made many adjustments during the audit process during the pandemic. This adjustment includes audit procedures, employment, and work culture. Researchers want to know how audit quality is during the Covid-19 pandemic. In this study the researchers positioned themselves as participant observers and conducted observations and interviews with KAP X employees. Researchers observe that during a pandemic, auditors will be vulnerable to audit bias. The researcher succeeded in concluding several audit biases and how the influence of each of these biases affects audit quality and concludes several aspects of the auditor's self, such as the right to disconnect, which can affect audit quality The audit quality factor emphasized in this study is more towards internal factors, namely the auditor himself. The researcher raises the audit bias factor as one aspect that arises from within the auditor.

Item Type:	Article
Uncontrolled Keywords:	covid-19, audit quality, audit bias, audit procedures, auditors
Subjects:	H Social Sciences > H Social Sciences (General)
Divisions:	Faculty of Business and Economic > Department of Accounting
Depositing User:	Hansel Widyadhana
Date Deposited:	10 Oct 2023 03:28
Last Modified:	10 Oct 2023 03:28
URI:	http://repository.ubaya.ac.id/id/eprint/45074

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