AUDIT QUALITY DURING THE COVID-19 PANDEMIC: ANALYSIS OF PROCEDURES, COSTS, REPORTING TIME PRESSURE AND AUDIT SITUATIONS
Xinan Jiaotong Daxue Xuebao/Journal of Southwest Jiaotong University
; 57(4):371-384, 2022.
Article
in English
| Scopus | ID: covidwho-2081552
ABSTRACT
This study determined the effect of audit procedures, audit fees, time budget pressure, and auditor skepticism on audit quality with the COVID-19 pandemic audit situation as an intervening variable, either partially or simultaneously. The method used in this study is a quantitative approach, the design used is a survey, a questionnaire is used as a research instrument, and then statistical analysis uses path analysis on the answers of 37 auditors who are domiciled in Bandung Raya. The results show that the COVID-19 pandemic audit situation is an intervention that affects audit quality, partially that audit procedures have a positive and significant effect on audit quality, while audit fees, time budget pressure, and auditor skepticism show no significant effect on audit quality. . The results simultaneously show that audit procedures, audit fees, time budget pressure, and auditor skepticism have a positive and significant effect on audit quality with the COVID-19 pandemic audit situation as an intervening variable. Precisely this study shows the need for audit reform by evaluating the current phenomenon (COVID-19) that is happening. And urgent reforms need to be done so that audit quality is always dynamic and current. This will provide a solution to the application of technology and the psychological value of those involved. © 2022 Science Press. All rights reserved.
Full text:
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Collection:
Databases of international organizations
Database:
Scopus
Language:
English
Journal:
Journal of Southwest Jiaotong University
Year:
2022
Document Type:
Article
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