Auditor s response in facing challenges in implementing audit during the Covid-19 pandemic Ananti Putri Rahayu, Aria Farah Mita
Faculty of Economic and Business Universitas Indonesia
Gedung Prof. Dr. Mohammad Sadli Kampus Sumitro Djojohadikusumo
Jln. Salemba Raya No. 4 Kampus UI Salemba, Jakarta, 10430, Indonesia
During the Covid-19 pandemic, auditors need to make adjustments to face the challenges that arise due to the Covid-19 pandemic during the audit process to maintain audit quality. This research is a qualitative research with a single case study conducted at KAP X. This study aims to find out and analyze the auditors response in dealing with the Covid-19 pandemic and to evaluate the auditors response to the Covid-19 pandemic situation in maintaining audit quality. This study uses semi-structured interviews as primary data, and literature and government policy studies as secondary data. Interviews were conducted with 8 informants spread from the audit partner level to audit junior level. The results of this study indicate that KAP X auditors have responded in accordance with the guidelines published by IAPI in the Technical News Flash bulletin (2020) and have implemented relevant audit standards that must be considered according to IAPI in the Technical News Flash bulletin (2020). Technology has a big role to play in overcoming the challenges that arise due to the Covid-19 pandemic. Thus, in this study, KAP X is suggested to start conducting studies and considerations to have advanced technology such as audit tools that support remote audit, cloud data storage to maintain the security of audit data received by online and paid online communication platform that have no limits of usage time to support audit process. Technology is a long-term investment that has no time limit, so this research suggestion can still be applied to the further period.
