Analisis Kualitas Audit Pada Masa Covid-19

Authors

  • asep sapdian UIN Syarif Hidayatullah Jakarta
  • Widia Astuti UIN Syarif Hidayatullah Jakarta
  • Fharas Syawalia UIN Syarif Hidayatullah Jakarta

DOI:

https://doi.org/10.54066/jikma.v1i4.465

Keywords:

kualitas audit, Covid-19

Abstract

This study aims to analyze the quality of company audits during the Covid 19 Pandemic with the literature review method. The results found that the impact of the Covid-19 pandemic on audit quality was caused by cutting audit costs, in addition to the implementation of remote auditing which caused a lot of unreliable evidence. It was also found that the level of audit delay increased, which could allow manipulation of financial statements

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Published

2023-07-02

How to Cite

sapdian, asep, Widia Astuti, & Fharas Syawalia. (2023). Analisis Kualitas Audit Pada Masa Covid-19. Jurnal Ilmiah Dan Karya Mahasiswa, 1(4), 24–31. https://doi.org/10.54066/jikma.v1i4.465