Factors Affecting the Implementation of Remote Audit in the Audit Process in the COVID-19 Pandemic

Author:

Gilberta Gisela1,Widuri Rindang2,Kasenda Faris2

Affiliation:

1. Accounting Department, School of Accounting, Accounting Department, School of Accounting, Bina Nusantara University, Indonesia

2. Accounting Department, School of Accounting, Accounting Department, School of Accounting, Master of Accounting, Bina Nusantara University, Indonesia

Publisher

ACM

Reference24 articles.

1. Auditing in times of social distancing: the effect of COVID-19 on auditing quality;Albitar K.;International Journal of Accounting & Information Management,2020

2. IAPI. (2020, April, 26). Technical Newsflash April 2020 Auditor's Response to the Covid-19 Pandemic : Financial Statements, Audit Procedures, and Practical Considerations to Support Audit Quality . Available: https://iapi.or.id/uploads/article/76-TECH_NEWSFLASH_APRIL_2020.pdf IAPI. (2020, April, 26). Technical Newsflash April 2020 Auditor's Response to the Covid-19 Pandemic: Financial Statements, Audit Procedures, and Practical Considerations to Support Audit Quality. Available: https://iapi.or.id/uploads/article/76-TECH_NEWSFLASH_APRIL_2020.pdf

3. R. A. Teeter and M. A. Vasarhelyi , " Remote Audit: A Review of Audit-Enhancing Information and Communication Technology Literature," ed: Citeseer , 2011 . R. A. Teeter and M. A. Vasarhelyi, "Remote Audit: A Review of Audit-Enhancing Information and Communication Technology Literature," ed: Citeseer, 2011.

4. Impact of Information Technology on Public Accounting Firm Productivity

5. Tetri. (2020 June 1). Internal and External Auditor Synergy is needed during the Covid-19 Pandemic. Available: https://feb.uns.ac.id/feb/perlu-sinergitas-internal-dan-eksternal-auditor-di-masa-pandemi-covid-19// Tetri. (2020 June 1). Internal and External Auditor Synergy is needed during the Covid-19 Pandemic. Available: https://feb.uns.ac.id/feb/perlu-sinergitas-internal-dan-eksternal-auditor-di-masa-pandemi-covid-19//

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