Tinjauan Kualitas Audit Selama Masa Pandemi Covid-19
Abstract
Penelitian ini bertujuan untuk menganalisis dampak pandemi Covid-19 terhadap kualitas audit suatu perusahaan. Peneliti menggunakan metode kualitatif dengan kajian literatur untuk menganalisis kemungkinan dampak Covid-19 pada kualitas audit seperti prosedur audit, biaya audit, gaji auditor dan skeptisisme. Berdasarkan hasil analisis yang dilakukan, adanya keterbatasan prosedur audit akibat pandemi, biaya audit yang menurun, gaji auditor yang menurun, serta menurunnya sikap skeptisisme auditor berpengaruh terhadap kualitas audit suatu perusahaan. Oleh karena itu, untuk meningkatkan kualitas audit, auditor harus berinvestasi lebih banyak pada program-program digital seperti artificial intelligence (AI), blockchain, keamanan jaringan, dan pengembangan fungsi data, serta meningkatkan sikap skeptisisme profesional auditor.
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