STRATEGI AUDITOR DALAM MEMPERTAHANKAN KUALITAS AUDIT DI MASA COVID-19
DOI:
https://doi.org/10.46984/sebatik.v26i1.1756Keywords:
Kualitas Audit, Audit Jarak Jauh, Covid-19Abstract
Pandemi Covid-19 menyebabkan adanya perubahan prosedur audit menjadi audit jarak jauh. Penelitian ini bertujuan untuk mengetahui strategi auditor dalam merubah prosedur audit dengan menerapkan remote audit di masa Covid-19 dan bagaimana upaya auditor dalam mempertahankan kualitas auditnya dengan audit jarak jauh di masa pandemi covid-19. Telaah terkait audit jarak jauh selama pandemi Covid-19 memiliki sedikit perbedaan dan persamaan dari sisi efektivitas dan efisiensi yang sama dengan audit konvensional. Metode yang diterapkan dalam penelitian ini yaitu metode deskriptif kualitatif dengan pendekatan kajian literatur. Hasil penelitian menjelaskan bahwa strategi proses audit jarak jauh memiliki kualitas yang sama dengan proses audit konvensional dalam mempertahankan kualitas audit dengan catatan tetap mematuhi standar audit dan kode etik akuntan publik.
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