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All Journal Jurnal Ilmiah Dan Karya Mahasiswa
Fharas Syawalia
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Languange, Linguistic, Communication & Media

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Analisis Kualitas Audit Pada Masa Covid-19 sapdian, asep; Widia Astuti; Fharas Syawalia
Jurnal Ilmiah Dan Karya Mahasiswa Vol. 1 No. 4 (2023): AGUSTUS : JURNAL ILMIAH DAN KARYA MAHASISWA
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jikma.v1i4.465

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
Co-Authors sapdian, asep Widia Astuti