DAMPAK COVID-19 TERHADAP AUDIT FEE DAN KUALITAS AUDIT
DOI:
https://doi.org/10.55681/economina.v2i2.284Keywords:
Covid-19, Kualitas Audit, Opini AuditAbstract
Penelitian ini dilakukan dengan tujuan untuk menganalisis dampak dari adanya pandemi covid-19 terhadap audit fee dan kualitas audit suatu perusahaan. Penelitian ini menggunakan metode kualitatif dengan kajian literatur untuk menganalisis kemungkinan dampak covid-19 pada audit fee dan kulitas audit termasuk penilaian going concern, prosedur audit, dan sumber daya auditor. Berdasarkan hasil analisis yang dilakukan, adanya penurunan biaya audit, tantangan terhadap penilaian going concern, dan kemungkinan kehilangan staf auditor yang terserang corona berpengaruh terhadap kualitas audit suatu perusahaan. Oleh sebab itu, auditor harus berinvestasi lebih pada bidang teknologi seperti blockchain, kecerdasan buatan dan keamanan jaringan, serta perlunya mencermati standar audit yang relevan di gunakan pada kondisi saat ini.
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