Auditor’s Response in Facing Challenges in Implementing Audit During the Covid-19 Pandemic

Abstract

During the Covid-19 pandemic, auditors need to make adjustments to face the challenges to maintain audit quality. This study is a qualitative research with a single case study conducted at KAP X with semi-structured interviews. This study aims to find out and analyze the auditor's response in dealing with the Covid-19 pandemic and to evaluate the auditor's response to the Covid-19 pandemic situation in maintaining audit quality. The results of this study indicate that KAP X auditors have responded and 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. Technology is a long-term investment that has no time limit. Thus, in this study, KAP X is suggested to start conducting studies and considerations to have advanced technology to support audit process.

Keywords: Audit; Covid-19; Remote Audit; Auditor Responses; Technical News Flash