Analisis Audit atas Laporan Keuangan pada Situasi Pandemi COVID-19 (Studi Kasus KAP ABC di DKI Jakarta)

Deskripsi

This case study explores approaches taken by auditors in ABC Public Accounting Firm in responding to audit of financial statements during the COVID-19 outbreak. Data analysis was examined by conducting participatory interviews with auditors in ABC. This study shows more audit processes are carried out online. Furthermore, the audit risk assessment focus during the pandemic is the assumptions review on going-concern assessment and subsequent events assessments to obtain appropriate and sufficient audit evidence. In certain cases, ABC auditors needs to consider the necessity of additional financial statements disclosure and additional emphasis paragraph on the auditor’s report. During the outbreak, ABC auditors closely monitored audit data and performed extensive communication with audit clients, which is required when the audit deadline needs to be rescheduled. This research is expected to recommend alternative approaches to improve audit efficiency during normal circumstances.